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[null,null,null,"FReM Financial Statements Disclosure Guide 2023-24",null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,"Instructions",null,null,null,null,null,null,null,null,null,"No",null,null,"Yes"]
[null,null,null,"PLEASE NOTE THAT THIS CHECKLIST REQUIRES MACROS TO BE ENABLED.",null,null,null,null,null,null,null,null,null,"N/A",null,null,"No"]
[null,null,null,"Please answer the questions in column D for the entity you are auditing, and complete column E with your responses. "]
[null,null,null,"Pressing the \"Generate Checklist\" button will generate a tailored checklist based on your responses. Please then save."]
[null,null,null,"If you later require disclosure requirements for additional sections, open a new checklist and select only the newly required elements as \"Yes\". You can then copy and paste the newly rows to the bottom of the main checklist."]
[]
[null,null,null,"Additional information:"]
[null,null,null,"There is a separate checklist for the Annual Report.","KEY:"]
[null,null,null,"This checklist is designed for FReM based accounts.","New or substantially updated requirements"]
[null,null,null,"For further information on any disclosure, follow the reference to the original guidance."]
[]
[]
[null,null,null,"Question","Yes / No","Comments","Relevant standard","Guidance"]
[null,"Dept",null,"Is the entity a Department?",null,null,"N/A"]
[null,"Investment entities",null,"Is the entity an investment entity as defined by IFRS 10 B85A - B85M?",null,null,"IFRS 12"]
[null,"Subsidiary",null,"Is the entity a subsidiary?",null,null,"N/A"]
[null,"Trust Statements",null,"Does the entity collect revenue on behalf of the consolidated fund? (This includes taxes and duties, and fines and penalties)",null,null,"FReM"]
[null,"Required",null,"All required sections to be included?","Yes",null,"N/A","Only amend this answer if you are producing a second version of the checklist and require specific sections only."]
[null,"Consolidated FS",null,"Does the entity prepare consolidated financial statements?",null,null,"IFRS 12"]
[null,"Separate FS",null,"Where the entity is a group, does the parent and group produce separate financial statements?",null,null,"IAS 27"]
[null,"MOG",null,"Has there been a transfer of functions in or out of the entity during the year?",null,null,"FReM"]
[null,"Going Concern",null,"Do any of the following situations apply?\na) Accounts been prepared on a basis other than as a going concern; \nb) There are material uncertainties over the ability of the entity to continue as a going concern; or\nc) There are significant events or conditions which may cast doubt upon the entity's ability to continue as a going concern (regardless of whether there is a material uncertainty)",null,null,"IAS 1"]
[null,null,null,"Are any of the following material for your entity?   N.B.: FReM (4.2.18b and footnote) requires reporting entities to follow the IASB's IFRS Practice Statement 2: Making Materiality Judgments (issued Sept 2017). You may wish to consider this guidance when considering these questions. "]
[null,"Changes in accounting policies",null,"Changes in accounting policies (including the adoption of new standards in year)?",null,null,"IAS 8"]
[null,"Changes in accounting estimates",null,"Changes in accounting estimates?",null,null,"IAS 8"]
[null,"Foreign exchange",null,"Foreign exchange transactions?",null,null,"IAS 21"]
[null,"Revenue",null,"Income (revenue in accordance with IFRS 15)?",null,null,"IFRS 15"]
[null,"Tax",null,"Tax for taxable activities?",null,null,"IAS 12"]
[null,"PPE",null,"Property, plant and equipment?",null,null,"IAS 16"]
[null,"Heritage",null,"Heritage Assets?",null,null,"FReM"]
[null,"IP",null,"Investment Property?",null,null,"IAS 40"]
[null,"Agriculture",null,"Agricultural activities for commercial gain?",null,null,"IAS 41"]
[null,"Intangible",null,"Intangible assets?",null,null,"IAS 38"]
[null,"Indefinite useful life",null,"Goodwill or other intangible assets with indefinite useful lives?",null,null,"IAS 36"]
[null,"Mineral exploration",null,"Mineral exploration?",null,null,"IFRS 6"]
[null,"Borrowing",null,"Borrowing costs?",null,null,"IAS 23"]
[null,"Impairment",null,"Impairments?",null,null,"IAS 36"]
[null,"HFS and discontinued",null,"Operations held for sale or discontinued?",null,null,"IFRS 5"]
[null,"Inventories",null,"Inventories?",null,null,"IAS 2"]
[null,"IFRS 16 Lessor",null,"Leases, as lessor?",null,null,"IFRS 16"]
[null,"IFRS 16 Lessee",null,"Leases, as lessee?",null,null,"IFRS 16"]
[null,"PFI",null,"PFI arrangements?",null,null,"SIC 29"]
[null,"Provisions",null,"Provisions?",null,null,"IAS 37"]
[null,"CL",null,"Contingent liabilities?",null,null,"IAS 37"]
[null,"Other commit",null,"Other financial commitments? (These are non-cancellable contracts not already on the balance sheet which are not leases, PFI contracts, or other service concession arrangements).",null,null,"FReM"]
[null,"Decommissioning",null,"Decommissioning, restoration and environmental rehabilitation funds?",null,null,"IFRIC 5"]
[null,"Contingent Asset",null,"Contingent assets?",null,null,"IAS 37"]
[null,"Government grant",null,"Government grants (under IAS 20)?",null,null,"IAS 20"]
[null,"Financial Instruments",null,"Financial instruments? (either assets or liabilities) excluding the following:\n(a) non-complex financial instruments - such as cash, receivables and payables - that are not subject to significant credit risk;    \n(b) interests in subsidiaries, associates and joint ventures (excepting those that are accounted for as financial instruments, and all derivatives linked to interests in subsidiaries, associates or joint ventures);\n(c) employers' rights and obligations arising from employee benefit plans;\n(d) contracts for contingent consideration in a business combination in respect of the acquirer;\n(e) insurance contracts (excepting embedded derivatives in insurance contracts and financial guarantee contracts); \n(f) financial instruments, contracts and obligations under share-based payment transactions.\n(g) Public Dividend Capital, which should be presented as a form of financing. \nSee IFRS 7.3 for the precise terms of application of IFRS 7.",null,null,"IFRS 7"]
[null,"Financial assets",null,"Financial assets? excluding the items listed above under financial instruments",null,null,"IFRS 7"]
[null,"Financial liabilities",null,"Financial liabilities? excluding the items listed above under financial instruments",null,null,"IFRS 7"]
[null,"Financial asset transfers",null,"Transfers of financial assets which have either not been derecognised in their entirety, or where there the entity has a continuing involvement? (within the meaning of IFRS 7.42A-H)",null,null,"IFRS 7"]
[null,"Investments in equity instruments",null,"Investments in equity instruments (i.e. shares) or receipts of Public Dividend Capital",null,null,"IFRS 7"]
[null,"Hedge accounting",null,"Use of hedge accounting?",null,null,"IFRS 7"]
[null,"Fair value measurement",null,"Fair value measurement (under IFRS 13)?\nIFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except for the following:\n- Share-based payment transactions under IFRS 2\n- Leasing transactions accounted for under IFRS 16\n- Measurements that are similar to fair value but are not fair value such as net realisable value (IAS 2) or value in use (IAS 36).",null,null,"IFRS 13"]
[null,"Fair value L3",null,"Fair value measurements categorised as level 3 in the fair value hierarchy? (i.e. where unobservable inputs are significant to the measurement as defined in IFRS 13.75)",null,null,"IFRS 13"]
[null,"Insurance Contracts",null,"Insurance contracts?",null,null,"IFRS 4"]
[null,"Benefits - PCSPS",null,"Does the entity participate in (i.e., its employees are members of) one of the following schemes set out in FReM 12.1.1: \n• Principal Civil Service Pension Scheme (PCSPS)\n• Alpha Pension Scheme\n• Armed Forces Pension Scheme (AFPS)\n• NHS Superannuation Scheme\n• Teachers’ Superannuation Scheme\n• United Kingdom Atomic Energy Authority Superannuation Schemes \n• Judicial Pension Scheme\n• Department for International Development – Overseas Superannuation Scheme\n• Research Councils’ Pension Scheme\n• Northern Ireland DoF Superannuation and Other Allowances\n• Northern Ireland HSC Pension Scheme\n• Police Service Northern Ireland Pension Scheme\n• Northern Ireland Teachers’ Superannuation Scheme\n• Scottish NHS Superannuation Scheme\n• Scottish Teachers’ Superannuation Scheme\n• Royal Mail Statutory Pension Scheme",null,null,"IAS 19","These pension schemes are as listed in FReM 12.1.1"]
[null,"Benefits - other than PCSPS",null,"Does the entity participate in pension schemes other than those listed above?",null,null,"IAS 19"]
[null,"Segmental Reporting",null,"Operating segments?",null,null,"IFRS 8","Operating segments are defined in IFRS 8."]
[null,"Third party",null,"Third party assets?",null,null,"FReM"]
[null,"JVs",null,"Interests in joint ventures or associates?",null,null,"IFRS 12"]
[null,"Structured entities",null,"Interests in structured entities? (as defined in IFRS 12 B21 - B24)",null,null,"IFRS 12"]
[null,"Business Combinations",null,"Business combinations outside of the Public Sector?",null,null,"IFRS 3","Note on FReM adaptation: IFRS 3 excludes from its scope business combinations involving entities or businesses under common control. Public sector bodies are deemed to be under common control. Therefore the IFRS 3 disclosure requirements under 1.7 apply only to combinations involving an entity or entities within the public sector with an entity outside the sector.  Transfers within the public sector are covered in \"Presentation\"."]

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["Tag 1",null,"Area","Ref","FReM Financial Statements Disclosure Guide 2023-24","x","Response","Ref","FReM reference","FReM links","Comments/links","LOOKUP",null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,"Users are encouraged to provide a link or page reference to where the disclosure is included in the accounts to help reviewers.  We also suggest that this column is used to document assessments / explanations supporting judgments that a disclosure is immaterial or is not relevant. ","Yes"]
["Required",null,"PART 1: Requirements of IFRS in respect of the financial statements and associated notes",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(A3,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"1.1: PRESENTATION OF FINANCIAL STATEMENTS AND ACCOUNTING POLICIES",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(A4,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Complete set of financial statements","1.1.1","Have the following been included in the financial statements:\n(a) a statement of financial position as at the end of the period?\n",null,null,"IAS 1.10 (a)",null,null,null,{"$f":"VLOOKUP(A5,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Complete set of financial statements","1.1.2","(b)  a statement of comprehensive net expenditure for the period?",null,null,"IAS 1.10 (b)",null,null,null,{"$f":"VLOOKUP(A6,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Complete set of financial statements","1.1.3","(c) a statement of changes in taxpayers' equity for the period?",null,null,"IAS 1.10 (c)",null,null,null,{"$f":"VLOOKUP(A7,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Complete set of financial statements","1.1.4","(d) a statement of cash flows for the period?\n",null,null,"IAS 1.10 (d)",null,null,null,{"$f":"VLOOKUP(A8,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Complete set of financial statements\n\nAMENDED 2023-24","1.1.5","(e) notes comprising material accounting policies and other explanatory information?",null,null,"IAS 1.10(e)",null,null,null,{"$f":"VLOOKUP(A9,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Complete set of financial statements","1.1.6","(f) where the entity applies an accounting policy retrospectively, makes a retrospective restatement of, or reclassifies, items in its financial statements, a statement of financial position as at the beginning of the preceding period? \n",null,null,"IAS 1.10 (f)",null,null,null,{"$f":"VLOOKUP(A10,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Fair presentation","1.1.7","Has the entity selected and applied accounting policies in accordance with IAS 8 and presented information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information? \n\nNote: IAS 8 sets out a hierarchy of authoritative guidance that management considers in the absence of an IFRS that specifically applies to an item. \n\nFReM guidance: The Conceptual Framework also sets out the principles behind the technical concepts that form the basis for all IFRSs. The Standards interpret these principles into guidance, which takes precedence over the Conceptual Framework for entities preparing accounts. IAS 8 sets out this relationship and also provides guidance on when and how it is appropriate to refer back to the Framework to develop an accounting policy.",null,null,"IAS 1.17(a)-(b)",null,null,null,{"$f":"VLOOKUP(A11,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Fair presentation","1.1.8","Have additional disclosures been provided where compliance with the specific requirements in IFRSs is insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity's financial position and financial performance?",null,null,"IAS 1.17(c)",null,null,null,{"$f":"VLOOKUP(A12,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Departures from IFRS","1.1.9","Where an entity departs from a requirement of an IFRS (extremely rare), have they disclosed:\n(a) that management has concluded that the financial statements give a true and fair view of the entity’s financial position, financial performance and cash flows?\n(b) that the entity has complied with applicable IFRSs, except that it has departed from a particular requirement to achieve a truthful and fair presentation?\n(c) the title of the IFRS from which the entity has departed, the nature of the departure, including the treatment that the IFRS would require, the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Framework, and the treatment adopted?\n(d) the financial impact of the departure on each item in the financial statements that would have been reported in complying with the requirement for each period presented?",null,null,"\nIAS 1.20 \n",null,null,null,{"$f":"VLOOKUP(A13,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Departures from IFRS","1.1.10","Where an entity has departed from a requirement of an IFRS in a prior period, and that departure affects the amounts recognised in the financial statements for the current period, has the following been disclosed: \n(a) the title of the IFRS from which the entity has departed, the nature of the departure, including the treatment that the IFRS would require, the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Framework, and the treatment adopted?\n(b) the financial impact of the departure on each item in the financial statements that would have been reported in complying with the requirement for each period presented?",null,null,"IAS 1.21",null,null,null,{"$f":"VLOOKUP(A14,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Departures from IFRS","1.1.11","Where management conclude that they should depart from an IFRS, but regulatory framework prohibits this, have they disclosed:\n(a) the title of the IFRS in question, the nature of the requirement, and the reason why management has concluded that complying with that requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Framework?\n(b) for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a truthful and fair presentation?",null,null,"IAS 1.23 ",null,null,null,{"$f":"VLOOKUP(A15,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Financial statements","1.1.12","Have the financial statements been clearly identified, and distinguished from other information in the same published document?",null,null,"IAS 1.49",null,null,null,{"$f":"VLOOKUP(A16,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Financial statements","1.1.13","Has each financial statement and note been clearly identified and given equal prominence? ",null,null,"IAS 1.51",null,null,null,{"$f":"VLOOKUP(A17,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information about the entity and its reporting period","1.1.14","Has the following information been prominently displayed, and repeated where it is necessary for a proper understanding of the information presented:\n(a) the name of the reporting entity or other means of identification and any change in that information from the preceding reporting period?\n(b) whether the financial statements cover the individual entity or a group of entities?\n(c) the date of the end of the reporting period or the period covered by the set of financial statements or notes?\n(d) the presentation currency, as defined in IAS 21 The Effects of Changes in Foreign Exchange Rates?\n(e) the level of rounding used in the presentation of figures in the financial statements?",null,null,"IAS 1.51",null,null,null,{"$f":"VLOOKUP(A18,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Long and short accounting periods","1.1.15","When, in exceptional circumstances, the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year, has the following been disclosed:\n(a) the period covered by the financial statements?\n(b) the reason for using a longer or shorter period?\n(c) the fact that amounts presented in the financial statements are not entirely comparable?",null,null,"IAS 1.36",null,null,null,{"$f":"VLOOKUP(A19,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Domicile, legal form and nature of the entity","1.1.16","Has the following been disclosed, either in the financial statements, or in information published with the financial statements: \n(a) the domicile and legal form of the entity, and its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office);\n(b) a description of the nature of the entity’s operations and principal activities;\n(c) the name of the parent and the ultimate parent of the group; and\n(d) if it is a limited life entity, information regarding the length of its life?\n\nNote: If neither the entity's parent, nor the ultimate controlling party produces consolidated financial statements available for public use, the name of the next most senior parent that does should be disclosed under IAS 24.13. ",null,null,"IAS 1.138 (a)-(d) ",null,null,null,{"$f":"VLOOKUP(A20,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Materiality and aggregation","1.1.17","Has each material class of similar items been presented separately in the financial statements? (For example, is there a material \"Other\" line)\n\nNotes: \n1) Under IAS 1 Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity.\n\n2) This requirement still applies if the information is included in the Annual Report, for example staff costs. They still need to be disaggregated appropriately within the financial statements and a reference outside the financial statements is insufficient.\n",null,null,"IAS 1.29",null,null,null,{"$f":"VLOOKUP(A21,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Comparative Information -general ","1.1.18","Has comparative information, including notes, been disclosed in respect of the previous period for all amounts reported in the financial statements, except where an IFRS permits or requires otherwise? (e.g. IAS 37.84 specific states that full comparative is not required for provisions)",null,null,"IAS 1.38",null,null,null,{"$f":"VLOOKUP(A22,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Comparative Information -general ","1.1.19","Has comparative information been included in narrative and descriptive information where it is relevant to an understanding of the current period’s financial statements?",null,null,"IAS 1.38",null,null,null,{"$f":"VLOOKUP(A23,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Comparative information - financial statements","1.1.20","Has the entity presented, as a minimum: \n-  two statements of financial position;\n-  two statements of comprehensive net expenditure;\n- two statements of cash flows;\n- two statements of changes in taxpayers' equity; and \n- related notes.",null,null,"IAS 1.38A",null,null,null,{"$f":"VLOOKUP(A24,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Comparative information - narrative disclosure","1.1.21","Where relevant in the current period, has the entity repeated narrative information provided in the financial statements for the preceding period(s)?\n\nNote: The standard gives the example of a entity which discloses in the current period details of a legal dispute, the outcome of which was uncertain at the end of the preceding period and is yet to be resolved. Users may benefit from the disclosure of information that the uncertainty existed at the end of the preceding period and from the disclosure of information about the steps that have been taken during the period to resolve the uncertainty.\n",null,null,"IAS 1.38B",null,null,null,{"$f":"VLOOKUP(A25,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Additional comparative information","1.1.22","Where an entity presents comparative information in addition to the minimum comparative financial statements required by IFRSs (for example an additional third statement of comprehensive net expenditure), has the entity presented related note information for those additional statements?  \n\nNote:  See IAS 38D for further guidance if this applies. \nFor example, an entity may present a third statement of profit or loss and other comprehensive income (thereby presenting the current period, the preceding period and one additional comparative period). However, the entity is not required to present a third statement of financial position, a third statement of cash flows or a third statement of changes in equity (ie an additional financial statement comparative). The entity is required to present, in the notes to the financial statements, the comparative information related to that additional statement of profit or loss and other comprehensive income.",null,null,"IAS 1.38C",null,null,null,{"$f":"VLOOKUP(A26,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Reclassification of comparatives","1.1.23","Where the presentation or classification of items in the financial statements has been amended, have comparative amounts been reclassified, except where it is impracticable to do so?\n\nNote:  It is acknowledged as good practice to annotate comparatives which have been restated through reclassification, correction of prior period errors or adoption of new accounting policies with 'restated' in the column heading. ",null,null,"IAS 1.41",null,null,null,{"$f":"VLOOKUP(A27,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Reclassification of comparatives","1.1.24","For any reclassification of comparative information, has the entity disclosed:\n(a) the nature of the reclassification?\n(b) the amount of each item or class of items that is reclassified?\n(c) the reason for the reclassification?\nIf it is impracticable to reclassify comparative amounts, has it been disclosed why reclassification was not practicable?",null,null,"IAS 1.41",null,null,null,{"$f":"VLOOKUP(A28,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Reclassification of comparatives","1.1.25","When it is impracticable to reclassify comparative amounts, has the entity disclosed:\n(a) the reason for not reclassifying the amounts? \n(b) the nature of the adjustments that would have been made if the amounts had been reclassified?",null,null,"IAS 1.42",null,null,null,{"$f":"VLOOKUP(A29,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Presentation of accounting policies\n\nAMENDED 2023-24","1.1.26","Has the entity included a note comprising material accounting policy information focusing on how the entity has applied the requirements of the IFRSs to its own circumstances, providing entity-specific information rather than standardised information, or information that only duplicates or summarises the requirements of the IFRSs? \n\nNote: Accounting policy information is material if, when considered together with other information included in an entity’s financial statements, it can reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements. An entity is likely to consider accounting policy information material to its financial statements if that information relates to material transactions, other events or conditions and:\n(a) the entity changed its accounting policy during the reporting period and this change resulted in a material change to the information in the financial statements;\n(b) the entity chose the accounting policy from one or more options permitted by IFRSs—such a situation could arise if the entity chose to measure investment property at historical cost rather than fair value;\n(c) the accounting policy was developed in accordance with IAS 8 in the absence of an IFRS that specifically applies;\n(d) the accounting policy relates to an area for which an entity is required to make significant judgements or assumptions in applying an accounting policy, and the entity discloses those judgements or assumptions in accordance with IAS 1.122 and IAS 1.125; or\n(e) the accounting required for them is complex and users of the entity’s financial statements would otherwise not understand those material transactions, other events or conditions—such a situation could arise if an entity applies more than one IFRS to a class of material transactions.",null,null,"IAS 1.10(e)\nIAS 1.117 -117E",null,null,null,{"$f":"VLOOKUP(A30,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Presentation of accounting policies\n\nAMENDED 2023-24","1.1.27","If the entity has disclosed immaterial accounting policy information, does such information not obscure material accounting policy information?\n\nNote: Accounting policy information that relates to immaterial transactions, other events or conditions is immaterial and need not be disclosed. Accounting policy information may nevertheless be material because of the nature of the related transactions, other events or conditions, even if the amounts are immaterial. However, not all accounting policy information relating to material transactions, other events or conditions is itself material.",null,null,"IAS 1.117A\nIAS 1.117D",null,null,null,{"$f":"VLOOKUP(A31,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Presentation of accounting policies","1.1.28","Does the accounting policies note include the measurement basis (or bases) used in preparing the financial statements, along with other accounting policies used that are relevant to an understanding of the financial statements?",null,null,"IFRS 7.21",null,null,null,{"$f":"VLOOKUP(A32,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Presentation of accounting policies","1.1.29","Have the judgements, apart from those involving estimations (see IAS 1.125), that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements, been disclosed along with its significant accounting policies or other notes?",null,null,"IAS 1.122\nIAS 1.132",null,null,null,{"$f":"VLOOKUP(A33,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Presentation of accounting policies","1.1.30","Where assumptions and other sources of estimation uncertainty at the period end lead to a significant risk of a material adjustment to the carrying amounts of assets and liabilities next year, have the notes disclosed:\n(a) information about the assumptions and estimation uncertainty?\n(b) the nature of the assets and liabilities affected?\n(c) the carrying amount of the assets and liabilities at the period end?\n\nTypical disclosures would include:\n\n- The nature of the assumptions or other estimation uncertainty;\n- The sensitivity of carrying amounts to the methods, assumptions and estimates underlying their calculation, including the reasons for the sensitivity;\n- The expected resolution of an uncertainty and the range of possible outcomes within the next financial year in respect of the carrying amounts of the assets and liabilities; and\n- An explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved.",null,null,"IAS 1.125",null,null,null,{"$f":"VLOOKUP(A34,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Presentation of accounting policies","1.1.31","Where it is impracticable to disclose the extent of the possible effects of a key assumption or another key source of estimation uncertainty at the period end, has it been disclosed that it is reasonably possible, on the basis of existing knowledge, that \n(a) outcomes within the next financial year that are different from assumptions could require a material adjustment to the carrying amount of an affected asset or liability?\n(b) the nature of the assets and liabilities affected?\n(c) the carrying amount of the assets and liabilities at the period end?",null,null,"IAS 1.131",null,null,null,{"$f":"VLOOKUP(A35,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.32","Where initial application of an IFRS has an effect on the current period or any prior period, or would have such an effect except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, has the following been disclosed:\n(a) the title of the IFRS?",null,null,"IAS 8.28 (a)",null,null,null,{"$f":"VLOOKUP(A36,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.33","(b) where applicable, that the change in accounting policy is made in accordance with its transitional provisions?",null,null,"IAS 8.28 (b)",null,null,null,{"$f":"VLOOKUP(A37,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.34","(c) the nature of the change in accounting policy?",null,null,"IAS 8.28 (c)",null,null,null,{"$f":"VLOOKUP(A38,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.35","(d) where applicable, a description of the transitional provisions?",null,null,"IAS 8.28 (d)",null,null,null,{"$f":"VLOOKUP(A39,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.36","(e) where applicable, the transitional provisions that might have an effect on future periods?",null,null,"IAS 8.28 (e)",null,null,null,{"$f":"VLOOKUP(A40,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.37","(f) for the current period and each prior period presented, to the extent practicable, the amount of the adjustment for each financial statement line item affected?\n\nNote: This requirement does not apply where entities apply the cumulative approach (mandated by the FReM) under IFRS 16 C5b for transition to IFRS 16.",null,null,"IAS 8.28 (f);\nIFRS 16 C12",null,null,null,{"$f":"VLOOKUP(A41,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.38","(g) the amount of the adjustment relating to periods before those presented, to the extent practicable?",null,null,"IAS 8.28 (g)",null,null,null,{"$f":"VLOOKUP(A42,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies","P","Changes in accounting policies","1.1.39","(h) if retrospective application is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied?",null,null,"IAS 8.28 (h)",null,null,null,{"$f":"VLOOKUP(A43,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting policies",null,"Changes in accounting policies","1.1.40","Where a voluntary change in accounting policy has an effect on the current period or any prior period, or would have an effect on that period except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, has the following been disclosed:\n(a) the nature of the change in accounting policy?\n(b) the reasons why applying the new accounting policy provides reliable and more relevant information?\n(c) for the current period and each prior period presented, to the extent practicable, the amount of the adjustment for each financial statement line item affected?\n(d) the amount of the adjustment relating to periods before those presented, to the extent practicable?\n(e) if retrospective application is impracticable for a particular prior, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied?",null,null,"IAS 8.29",null,null,null,{"$f":"VLOOKUP(A44,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"Need for a third statement of financial position","1.1.41","In circumstances when the entity applies an accounting policy retrospectively, makes a retrospective restatement of items in its financial statements or reclassifies items in its financial statements; and the retrospective application, retrospective restatement or the reclassification has a material effect on the information in the statement of financial position at the beginning of the preceding period, has the entity presented three statements of financial position as at: \n(a) the end of the current period; \n(b) the end of the preceding period; and \n(c) the beginning of the preceding period?\n\nNote:  The entity need not present the related notes to the opening SoFP as at the beginning of the preceding period (IAS 1.40C). Under IAS 1.40D, the date of that opening statement of financial position shall be as at the beginning of the preceding period regardless of whether an entity's financial statements present comparative information for earlier periods (as permitted in IAS 1.38C).\n",null,null,"IAS 1.40A - 40D",null,null,null,{"$f":"VLOOKUP(A45,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Changes in accounting estimates",null,"Changes in accounting estimates","1.1.42","Have the nature and amount of a change in an accounting estimate that has an effect in the current period, or is expected to have an effect in future periods (unless it is impracticable to estimate this effect), been disclosed? ",null,null,"IAS 8.39",null,null,null,{"$f":"VLOOKUP(A46,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Changes in accounting estimates",null,"Changes in accounting estimates","1.1.43","Where it is impracticable to estimate the amount of the effect in future periods, has this fact been disclosed?",null,null,"IAS 8.40",null,null,null,{"$f":"VLOOKUP(A47,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"Earlier application of IFRSs","1.1.44","Where an IFRS or Interpretation is applied to a period before its effective date (and earlier application is permitted), has the fact of earlier application been disclosed together with details of approval from the relevant authority?\n\nNote: Early adoption of UK adopted IFRS before the effective date is permitted with the consent of the relevant authority (FREM 4.2.4 - footnote 14).",null,null,"FReM 4.2.4",null,null,null,{"$f":"VLOOKUP(A48,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"IFRSs not yet effective","1.1.45","Where an entity has not applied a new IFRS that has been issued but is not yet effective, has the following been disclosed:\n(a) this fact?\n(b) known or reasonably estimable information relevant to assessing the possible impact that application of the new IFRS will have on the entity's financial statements in the period of initial application?\n\nNote (PES guidance):\nIFRS 17 replaces previous the standards on insurance contracts, IFRS 4. The standard will be adapted for the central government context and updates made to the 2024-25 FReM, with an implementation date of 1 April 2025 (with limited options for early adoption).",null,null,"IAS 8.30\nPES (2024) 01 38.1",null,null,null,{"$f":"VLOOKUP(A49,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Going Concern",null,"Going concern","1.1.46","If the auditor concludes that management’s use of the going concern basis of accounting is appropriate in the circumstances but a material uncertainty relating to going concern exists. Do the financial statements make:\na)\t Appropriate disclosure of the principal events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern and management’s plans to deal with these events or conditions; and \nb)\t Clear disclosure that there is a material uncertainty related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern and therefore that it may be unable to realise it assets and discharge its liabilities in the normal course of business. ",null,null,"\nISA 570 (19), IAS 1.25",null,null,null,{"$f":"VLOOKUP(A50,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Going Concern",null,"Going concern","1.1.47","If events or conditions are identified which may cast significant doubt on the entity's ability to continue as a going concern, but nevertheless there is no material uncertainty relating to going concern, do the financial statements provide appropriate disclosures about these events or conditions?",null,null,"ISA 570 (20)",null,null,null,{"$f":"VLOOKUP(A51,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Going Concern",null,"Going concern","1.1.48","Where the financial statements are not prepared on a going concern basis, has the following been disclosed: \n(a) the fact that the financial statements are not prepared on a going concern basis?\n(b) the basis on which the financial statements have been prepared? \n(c) the reason why the entity is not considered to be a going concern?",null,null,"IAS 1.25",null,null,null,{"$f":"VLOOKUP(A52,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"Prior period errors","1.1.49","Where the financial statements contains corrections of material prior period errors, has the following been disclosed:\n(a) the nature of the prior period error?\n(b) for each prior period presented, to the extent practicable, the amount of the correction for each financial statement line item affected?\n(c) the amount of the correction at the beginning of the earliest prior period presented?\n(d) if retrospective restatement is impracticable for a particular prior period, the circumstances that led to the existence of that condition and a description of how and from when the error has been corrected?",null,null,"IAS 8.49",null,null,null,{"$f":"VLOOKUP(A53,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Foreign exchange","P","The effects of changes in Foreign Exchange rates","1.1.50","Has the entity disclosed the amount of exchange differences recognised in profit or loss except for those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9?\n",null,null,"IAS 21.52 (a)",null,null,null,{"$f":"VLOOKUP(A54,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange","P","The effects of changes in Foreign Exchange rates","1.1.51","Has the entity disclosed net exchange differences recognised in other comprehensive income and accumulated in a separate component of equity?",null,null,"IAS 21.52 (b)",null,null,null,{"$f":"VLOOKUP(A55,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange","P","The effects of changes in Foreign Exchange rates","1.1.52","Has the entity disclosed a reconciliation of the amount of net exchange differences at the beginning and end of the period?",null,null,"IAS 21.52 (b)",null,null,null,{"$f":"VLOOKUP(A56,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange",null,"The effects of changes in Foreign Exchange rates","1.1.53","Where the presentational currency is different from the functional currency, is this fact stated, together with disclosure of the functional currency and the reasons why a different presentational currency has been used?",null,null,"IAS 21.53",null,null,null,{"$f":"VLOOKUP(A57,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange",null,"The effects of changes in Foreign Exchange rates","1.1.54","Where there is a change in the functional currency of either the entity, or a significant foreign operation, has this been disclosed, along with the reason for the change?",null,null,"IAS 21.54",null,null,null,{"$f":"VLOOKUP(A58,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange",null,"The effects of changes in Foreign Exchange rates","1.1.55","Where information is disclosed in a currency which is neither the functional currency nor the presentational currency has the entity:\na) clearly identified the information as supplementary information to distinguish it from the information that complies with IFRSs;\nb) disclosed the currency in which the supplementary information is displayed; and\nc) disclosed the entity's functional currency and the method of translation used to determine the supplementary information.",null,null,"IAS 21.57",null,null,null,{"$f":"VLOOKUP(A59,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange",null,"Hyperinflationary functional currency","1.1.56","Where an entity is reporting in a hyperinflationary functional currency have the following been disclosed:\na) The fact that financial statements and other prior period data have been restated for changes in the general purchasing power of the functional currency, and as a result, are stated in terms of the measuring unit current at the end of the reporting period;\nb) Whether the financial statements are based on a historic cost approach or a current cost approach, and \nc) The identity and level of the price index at the reporting date and changes during the current reporting period and the previous reporting period?",null,null,"IAS 29.39",null,null,null,{"$f":"VLOOKUP(A60,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange",null,"Early Adoption - Lack of Exchangeability\n\nNEW 2023-24","1.1.57","If the entity early-adopts the August 2023 amendments to IAS 21 relating to Lack of Exchangability, has the entity disclosed that fact? \n\nNote: Application of the amendments to IAS 21 is mandated for annual reporting periods beginning on or after 1 January 2025. The date of initial application is the beginning of the annual reporting period in which an entity first applies those amendments.",null,null,"IAS 21.60L",null,null,null,{"$f":"VLOOKUP(A61,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Foreign exchange",null,"Early Adoption - Lack of Exchangeability\n\nNEW 2023-24","1.1.58","If the entity early-adopts the August 2023 amendments to IAS 21 relating to Lack of Exchangability, and the entity estimates a spot exchange rate because a currency is not exchangeable into another currency (see IAS 21.19A), has the entity disclosed information that enables users of its financial statements to understand how the currency not being exchangeable into the other currency affects, or is expected to affect, the entity’s financial performance, financial position and cash flows, including information about:\n(a) the nature and financial effects of the currency not being exchangeable into the other currency;\n(b) the spot exchange rate(s) used;\n(c) the estimation process; and\n(d) the risks to which the entity is exposed because of the currency not being exchangeable into the other currency?\n\nNote: Application of the standard is mandated for annual reporting periods beginning on or after 1 January 2025.",null,null,"IAS 21.57A",null,null,null,{"$f":"VLOOKUP(A62,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"Consistency of presentation \n\nNEW 2023-24","1.1.59","Has the entity retained the presentation and classification of items in the financial statements from one period to the next unless:\n(a) it is apparent, following a significant change in the nature of the entity's operations or a review of its financial statements, that another presentation or classification would be more appropriate having regard to the criteria for the selection and application of accounting policies in IAS 8; or\n(b) an IFRS requires a change in presentation?\n\nNote: For example, a significant acquisition or disposal, or a review of the presentation of the financial statements, might suggest that the financial statements need to be presented differently. An entity changes the presentation of its financial statements only if the changed presentation provides information that is reliable and more relevant to users of the financial statements and the revised structure is likely to continue, so that comparability is not impaired. When making such changes in presentation, an entity reclassifies its comparative information in accordance with IAS 1.41-42.",null,null,"IAS 1.45-46",null,null,null,{"$f":"VLOOKUP(A63,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"1.2: STATEMENT OF COMPREHENSIVE NET EXPENDITURE",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(A64,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure\n\nAMENDED 2023-24","1.2.1","Does the SoCNE include the following headings where applicable:\n(a) revenue, presenting separately (i) interest revenue calculated using the effective interest method; (ii) insurance revenue (see IFRS 17)",null,null,"IAS 1.82 (a)\nFRS 101 AG1 (i)(j)",null,null,null,{"$f":"VLOOKUP(A65,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.2","(aa) gains and losses arising from the derecognition of financial assets measured at amortised cost;",null,null,"IAS 1.82 (aa)\nFRS 101 AG1 (i)(j)",null,null,null,{"$f":"VLOOKUP(A66,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Format of the Statement of Comprehensive Net Expenditure\n\nNEW 2023-24","1.2.3","(ab) insurance service expenses from contracts issued within the scope of IFRS 17 (see IFRS 17);",null,null,"IAS 1.82, FRS 101 AG1 (i)(j)\n",null,null,null,{"$f":"VLOOKUP(A67,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Format of the Statement of Comprehensive Net Expenditure\n\nNEW 2023-24","1.2.4","(ac) income or expenses from reinsurance contracts held (see IFRS 17);",null,null,"IAS 1.82, FRS 101 AG1 (i)(j)\n",null,null,null,{"$f":"VLOOKUP(A68,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.5","(b) finance costs;\n\nNote: this should include interest expense on lease liabilities, per IFRS 16.",null,null,"IAS 1.82 (b)\nFRS 101 AG1 (i)(j)\nIFRS 16.49",null,null,null,{"$f":"VLOOKUP(A69,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.6","(ba) impairment losses (including reversals of impairment losses or impairment gains) determined in accordance with IFRS 9.5.5;",null,null,"IAS 1.82 (ba)\nFRS 101 AG1 (i)(j)\n",null,null,null,{"$f":"VLOOKUP(A70,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.7","(c) share of the profit or loss of associates and joint ventures accounted for using the equity method;",null,null,"IAS 1.82 (c)\nFRS 101 AG1 (i)(j)",null,null,null,{"$f":"VLOOKUP(A71,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.8","(ca) if a financial asset is reclassified out of the amortised cost measurement category so that it is measured at fair value through profit or loss, any gain or loss arising from a difference between the previous amortised cost of the financial asset and its fair value at the reclassification date (as defined in IFRS 9);",null,null,"IAS 1.82 (ca)\nFRS 101 AG1 (i)(j)",null,null,null,{"$f":"VLOOKUP(A72,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.9","(cb) if a financial asset is reclassified out of the fair value through other comprehensive income measurement category so that it is measured at fair value through profit or loss, any cumulative gain or loss previously recognised in other comprehensive income that is reclassified to profit or loss;",null,null,"IAS 1.82 (cb)\nFRS 101 AG1 (i)(j)",null,null,null,{"$f":"VLOOKUP(A73,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.10","(d) tax expense; and",null,null,"IAS 1.82 (d)\nFRS 101 AG1 (i)(j)",null,null,null,{"$f":"VLOOKUP(A74,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.11","(ea) a single amount for the total of discontinuing operations?",null,null,"IAS 1.82 (ea)\nFRS 101 AG1 (i)(j)\nIFRS 5.41",null,null,null,{"$f":"VLOOKUP(A75,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Format of the Statement of Comprehensive Net Expenditure","1.2.12","Has an entity presented additional line items (including by disaggregating the line items listed in IAS 1.82), headings and subtotals in the SoCNE, when such presentation is relevant to an understanding of the entity's financial performance?\n\nNotes:  \n- When an entity presents subtotals in accordance with IAS 1.85, those subtotals shall:\n(a) be comprised of line items made up of amounts recognised and measured in accordance with IFRS;\n(b) be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable;\n(c) be consistent from period to period, in accordance with IAS 1.45; and\n(d) not be displayed with more prominence than the subtotals and totals required in IFRS for the statement(s) presenting profit or loss and other comprehensive income.\n\n- An entity shall present the line items in the statement(s) presenting profit or loss and other comprehensive income that reconcile any subtotals presented in accordance with IAS1.85 with the subtotals or totals required in IFRS for such statement(s).",null,null,"IAS 1.85\nIAS 1.85A\nIAS 1.85B",null,null,null,{"$f":"VLOOKUP(A76,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Information to be presented either in the Statement of Comprehensive Net Expenditure or in the notes","1.2.13","Have the nature and amount of material items of income and expense been disclosed separately?\n\nUnder IAS 1.98, circumstances that would give rise to the separate disclosure of items of income and expense include: \na. Write-downs of inventories to NRV or reversal of such a write down;\nb. Write-downs of PPE to recoverable amount or reversal of such a write down;\nc. Restructuring of the activities of an entity or reversal of any provision for the costs of restructuring;\nd. Disposal of items of PPE;\ne. Disposal of investments;\nf. Discontinued operations;\ng. Litigation settlements; and \nh. Other reversal of provisions?\n\nNote:  Regarding (a) above IAS 2 specifically notes that the circumstances that lead to the write down or reversal of inventories should be disclosed.",null,null,"IAS 1.86\nIAS 1.97 - 1.98",null,null,null,{"$f":"VLOOKUP(A77,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented either in the Statement of Comprehensive Net Expenditure or in the notes","1.2.14","Has an analysis of expenses recognised, using a classification based on either the nature of the expenses or their function within the entity, been presented either in the Statement of Comprehensive Net Expenditure or in the notes?\n\nNote:  IAS 1 requires the entity to choose the option which provides information that is reliable and more relevant. ",null,null,"IAS 1.99",null,null,null,{"$f":"VLOOKUP(A78,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented either in the Statement of Comprehensive Net Expenditure or in the notes","1.2.15","Where an entity classifies expenses in profit and loss by function, has it disclosed additional information on the nature of expenses, including: \n- the depreciation and amortisation expense; and\n- the employee benefits expense?",null,null,"IAS 1.104",null,null,null,{"$f":"VLOOKUP(A79,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Revenue","P","Revenue: contracts with customers","1.2.16","Has the entity disclosed either in the performance statement or in the notes: \n(a) revenue recognised from contracts with customers, separately from other sources of revenue\n\nNote on FReM adaptation: [Under the FReM, the definition of a contract is expanded to include legislation and regulations which enable an entity to receive cash or another financial asset from another entity (other than income classified as a tax by the Office of National Statistics). \nWhere by statute or Treasury consent, an entity is permitted to retain the revenue from taxation, fines and penalties, this revenue shall be treated as arising from a contract and recognised when all of the following are satisfied: \n(i) an equivalent to a taxable event has occurred, \n(ii) the revenue can be measured reliably, and \n(iii) it is probable that the assisted economic benefits from the taxable event will flow to the collecting entity.]\n",null,null,"IFRS 15.113 (a)\nFReM Table 8.2\nFReM 11.3.17","FReM 11.3.17",{"$f":"IF(ISBLANK(I80),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I80,'Link library'!$C:$C,0)),I80))","v":"FReM 11.3.17"},null,{"$f":"VLOOKUP(A80,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: contracts with customers","1.2.17","(b) any impairment losses recognised (in accordance with IFRS 9) on any receivables or contract assets arising from the entity's contracts with customers? These should be disclosed separately from impairment losses from other contracts.",null,null,"IFRS 15.113 (b)",null,null,null,{"$f":"VLOOKUP(A81,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: disaggregation","1.2.18","Has the entity disaggregated revenue recognised from contracts with customers into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors? \n\nMore than one type of category may be used (examples include, but are not limited to: type of good or service; region; market or type of customer; fixed price vs. time and materials; short- vs. long-term; point-in-time vs. over time; sold direct vs. sold through intermediaries). \n\nIn determining these categories, has the entity considered how information about the entity's revenue has been presented for other purposes, including all of the following:\n(a) disclosures presented outside the financial statements (for example, for private entities: in earnings releases, annual reports or investor presentations; for government entities: Single Departmental Plans, Memorandums on Supply, Parliamentary papers etc.);\n(b) information regularly reviewed by the chief operating decision maker for evaluating the financial performance of operating segments; and\n(c) other information that is similar to the types of information identified in (a) and (b) above and that is used by the entity or users of the entity's financial statements to evaluate the entity's financial performance or make resource allocation decisions?",null,null,"IFRS 15.114\nIFRS 15.B87-B89",null,null,null,{"$f":"VLOOKUP(A82,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: disaggregation","1.2.19","Has the entity disclosed sufficient information to enable users of the financial statements to understand the relationship between the disclosure of disaggregated revenue under IFRS 15.114 and revenue information that is disclosed for each reportable segment under IFRS 8 (if IFRS 8 is applied)?",null,null,"IFRS 15.115",null,null,null,{"$f":"VLOOKUP(A83,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: contract balances","1.2.20","Has the entity disclosed:\n(a) the opening and closing balances of receivables, contract assets and contract liabilities from contracts with customers, if not otherwise separately presented or disclosed;",null,null,"IFRS 15.116 (a)",null,null,null,{"$f":"VLOOKUP(A84,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: contract balances","1.2.21","(b) revenue recognised in the reporting period that was included in the contract liability balance at the beginning of the period; and",null,null,"IFRS 15.116 (b)",null,null,null,{"$f":"VLOOKUP(A85,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: contract balances","1.2.22","(c) revenue recognised in the reporting period from performance obligations satisfied (or partially satisfied) in previous periods (for example, changes in transaction price)?",null,null,"IFRS 15.116 (c)",null,null,null,{"$f":"VLOOKUP(A86,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: contract balances","1.2.23","Has the entity explained how the timing of satisfaction of its performance obligations relates to the typical timing of payment and the effect that those factors have on the contract asset and the contract liability balances?",null,null,"IFRS 15.117",null,null,null,{"$f":"VLOOKUP(A87,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: contract balances","1.2.24","Has the entity provided an explanation of the significant changes in the contract asset and the contract liability balances during the reporting period, including qualitative and quantitative information?\n\nNote: Examples of changes in the entity's balances of contract assets and contract liabilities include any of the following:\n(a)changes due to business combinations;\n(b)cumulative catch-up adjustments to revenue that affect the corresponding contract asset or contract liability, including adjustments arising from a change in the measure of progress, a change in an estimate of the transaction price (including any changes in the assessment of whether an estimate of variable consideration is constrained) or a contract modification;\n(c)impairment of a contract asset;\n(d)a change in the time frame for a right to consideration to become unconditional (ie for a contract asset to be reclassified to a receivable); and\n(e)a change in the time frame for a performance obligation to be satisfied (ie for the recognition of revenue arising from a contract liability).",null,null,"IFRS 15.118",null,null,null,{"$f":"VLOOKUP(A88,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.25","Has the entity disclosed information about its performance obligations in contracts with customers, including a description of all of the following:\n(a) when the entity typically satisfies its performance obligations (for example, upon shipment, upon delivery, as services are rendered or upon completion of service), including when performance obligations are satisfied in a bill-and-hold arrangement;",null,null,"IFRS 15.119 (a)",null,null,null,{"$f":"VLOOKUP(A89,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.26","(b) the significant payment terms (for example, when payment is typically due, whether the contract has a significant financing component, whether the consideration amount is variable and whether the estimate of variable consideration is typically constrained in accordance with IFRS 15.56–58);",null,null,"IFRS 15.119 (b)",null,null,null,{"$f":"VLOOKUP(A90,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.27","(c) the nature of the goods or services that the entity has promised to transfer, highlighting any performance obligations to arrange for another party to transfer goods or services (i.e. if the entity is acting as an agent);",null,null,"IFRS 15.119 (c)",null,null,null,{"$f":"VLOOKUP(A91,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.28","(d) obligations for returns, refunds and other similar obligations; and",null,null,"IFRS 15.119 (d)",null,null,null,{"$f":"VLOOKUP(A92,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.29","(e) types of warranties and related obligations?",null,null,"IFRS 15.119 (e)",null,null,null,{"$f":"VLOOKUP(A93,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.30","For performance obligations that are satisfied over time, has the entity disclosed: \n(a) the methods used to recognise revenue (for example, a description of the output methods or input methods used and how those methods are applied); and",null,null,"IFRS 15.124 (a)",null,null,null,{"$f":"VLOOKUP(A94,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.31","(b) an explanation of why the methods used provide a faithful depiction of the transfer of goods or services?",null,null,"IFRS 15.124 (b)",null,null,null,{"$f":"VLOOKUP(A95,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: performance obligations","1.2.32","For performance obligations that are satisfied at a point in time, has the entity disclosed the significant judgements made in evaluating when a customer obtains control of promised goods or services?",null,null,"IFRS 15.125",null,null,null,{"$f":"VLOOKUP(A96,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.33","Has the entity disclosed the following information about any performance obligations for which it has not applied the practical expedient in IFRS 15.121 (contracts with original expected duration <1 year or the right to consideration corresponds directly to the value to the customer of performance completed to date, e.g. fixed hourly rates):\n(a) the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period; and",null,null,"IFRS 15.120 (a)",null,null,null,{"$f":"VLOOKUP(A97,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.34","(b) an explanation of when the entity expects to recognise this revenue, either:\n(i) on a quantitative basis using the time bands that would be most appropriate for the duration of the remaining performance obligations; or\n(ii) by using qualitative information?",null,null,"IFRS 15.120 (b)",null,null,null,{"$f":"VLOOKUP(A98,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.35","Has the entity explained qualitatively:\n(a) whether it is applying the practical expedient in IFRS 15.121 (contracts with original expected duration <1 year or the right to consideration corresponds directly to the value to the customer of performance completed to date, e.g. fixed hourly rates); and ",null,null,"IFRS 15.122",null,null,null,{"$f":"VLOOKUP(A99,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.36","(b) whether any consideration from contracts with customers is not included in the transaction price and, therefore, not included in the information disclosed in accordance with IFRS 15.120?",null,null,"IFRS 15.122",null,null,null,{"$f":"VLOOKUP(A100,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.37","Has the entity disclosed information about the methods, inputs and assumptions used for all of the following:\n(a) determining the transaction price, which includes, but is not limited to, estimating variable consideration, adjusting the consideration for the effects of the time value of money and measuring non-cash consideration;",null,null,"IFRS 15.126 (a)",null,null,null,{"$f":"VLOOKUP(A101,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.38","(b) assessing whether an estimate of variable consideration is constrained;",null,null,"IFRS 15.126 (b)",null,null,null,{"$f":"VLOOKUP(A102,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.39","(c) allocating the transaction price, including estimating stand-alone selling prices of promised goods or services and allocating discounts and variable consideration to a specific part of the contract (if applicable); and",null,null,"IFRS 15.126 (c)",null,null,null,{"$f":"VLOOKUP(A103,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: transaction price","1.2.40","(d) measuring obligations for returns, refunds and other similar obligations?",null,null,"IFRS 15.126 (d)",null,null,null,{"$f":"VLOOKUP(A104,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: significant judgements","1.2.41","Has the entity disclosed the judgements, and changes in the judgements, made in applying IFRS 15 that significantly affect the determination of the amount and timing of revenue from contracts with customers: in particular, those used in determining:\n(a) the timing of satisfaction of performance obligations; and\n(b) the transaction price and the amounts allocated to performance obligations?",null,null,"IFRS 15.123",null,null,null,{"$f":"VLOOKUP(A105,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: costs recognised as an asset","1.2.42","Has the entity described the judgements made in determining the amount of the costs incurred to obtain or fulfil a contract with a customer (which it may have recognised as an asset in accordance with IFRS 15.91 or IFRS 15.95)?",null,null,"IFRS 15.127 (a)",null,null,null,{"$f":"VLOOKUP(A106,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: costs recognised as an asset","1.2.43","Has the entity described the method it uses to determine the amortisation for each reporting period?",null,null,"IFRS 15.127 (b)",null,null,null,{"$f":"VLOOKUP(A107,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: costs recognised as an asset","1.2.44","Has the entity disclosed the closing balances of assets recognised from the costs incurred to obtain or fulfil a contract with a customer (in accordance with IFRS 15.91 or IFRS 15.95), by main category of asset (for example, costs to obtain contracts with customers, pre-contract costs and setup costs)?\n\nNote on FReM adaption: \nUnder the FReM, the costs of preparing legislation or regulations does not amount to assets.",null,null,"IFRS 15.128 (a)\nFReM Table 8.2",null,null,null,{"$f":"VLOOKUP(A108,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: costs recognised as an asset","1.2.45","Has the entity disclosed the amount of amortisation and any impairment losses recognised in the reporting period that arise from assets recognised from the costs incurred to obtain or fulfil a contract with a customer?",null,null,"IFRS 15.128 (b)",null,null,null,{"$f":"VLOOKUP(A109,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue",null,"Revenue: practical expedients","1.2.46","If the entity has elected to use the practical expedient in either IFRS 15.63 (existence of a significant financing component) or IFRS 15.94 (incremental costs of obtaining a contract), has the entity disclosed that fact?",null,null,"IFRS 15.129",null,null,null,{"$f":"VLOOKUP(A110,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.47","Has tax expense (income) related to profit or loss from ordinary activities been presented in the Statement of Comprehensive Net Expenditure?",null,null,"IAS 12.77 ",null,null,null,{"$f":"VLOOKUP(A111,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.48","Have the major components of tax expense (or income) been disclosed separately? \n\nNote: Components of tax expense (income) may include:\n(a)current tax expense (income);\n(b)any adjustments recognised in the period for current tax of prior periods;\n(c)the amount of deferred tax expense (income) relating to the origination and reversal of temporary differences;\n(d)the amount of deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes;\n(e)the amount of the benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense;\n(f)the amount of the benefit from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense;\n(g)deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset in accordance with paragraph 56; and\n(h)the amount of tax expense (income) relating to those changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.",null,null,"IAS 12.79\nIAS 12.80",null,null,null,{"$f":"VLOOKUP(A112,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.49","Has the following been disclosed separately:\n(a) the aggregate current and deferred tax relating to items that are charged or credited directly to equity?",null,null,"IAS 12.81 (a)",null,null,null,{"$f":"VLOOKUP(A113,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.50","(b) the amount of income tax relating to each component of other comprehensive income (see IAS 12.62 and IAS 1)",null,null,"IAS 12.81 (ab)",null,null,null,{"$f":"VLOOKUP(A114,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.51","(c) an explanation of the relationship between tax expense (income) and accounting profit in either or both of the following forms:\n  (i) a numerical reconciliation between tax expense (or income) and the product of accounting profit multiplied by the applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are) computed?\n  (ii) a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed?",null,null,"IAS 12.81 (c)",null,null,null,{"$f":"VLOOKUP(A115,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.52","(d) an explanation of changes in the applicable tax rate(s) compared to the previous accounting period?",null,null,"IAS 12.81 (d)",null,null,null,{"$f":"VLOOKUP(A116,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.53","(e) the amount (and expiry date, if any) of deductible temporary differences, unused tax losses, and unused tax credits for which no deferred tax asset is recognised in the statement of financial position?",null,null,"IAS 12.81 (e)",null,null,null,{"$f":"VLOOKUP(A117,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.54","(f) the aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint ventures, for which deferred tax liabilities have not been recognised (see IAS 12.39)?",null,null,"IAS 12.81 (f)",null,null,null,{"$f":"VLOOKUP(A118,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.55","(g) in respect of each type of temporary difference, and in respect of each type of unused tax losses and unused tax credits:\n  (i) the amount of the deferred tax assets and liabilities recognised in the statement of financial position for each period presented?\n  (ii) the amount of the deferred tax income or expense recognised in the Statement of Comprehensive Net Expenditure, if this is not apparent from the changes in the amounts recognised in the statement of financial position?",null,null,"IAS 12.81 (g)",null,null,null,{"$f":"VLOOKUP(A119,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.56","(h) in respect of discontinued operations, the tax expense relating to:\n  (i) the gain or loss on discontinuance?\n  (ii) the profit or loss from the ordinary activities of the discontinued operation for the period, together with the corresponding amounts for each prior period presented?",null,null,"IAS 12.81 (h)",null,null,null,{"$f":"VLOOKUP(A120,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.57","(i) the amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared before the financial statements were authorised for issue, but are not recognised as a liability in the financial statements?",null,null,"IAS 12.81 (i)",null,null,null,{"$f":"VLOOKUP(A121,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.58","(j) if a business combination in which the entity is the acquirer causes a change in the amount recognised for its pre-acquisition deferred tax asset (see IAS 12.67), the amount of that change",null,null,"IAS 12.81 (j)",null,null,null,{"$f":"VLOOKUP(A122,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.59","(k) if the deferred tax benefits acquired in a business combination are not recognised at the acquisition date but are recognised after the acquisition date (see IAS 12.68), a description of the event or change in circumstances that caused the deferred tax benefits to be recognised.",null,null,"IAS 12.81 (k)",null,null,null,{"$f":"VLOOKUP(A123,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.60","Has the amount of a deferred tax asset and the nature of the evidence supporting its recognition been disclosed, where:\n(a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and\n(b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates been disclosed?",null,null,"IAS 12.82",null,null,null,{"$f":"VLOOKUP(A124,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax","1.2.61","Where income taxes vary according to whether part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity (see IAS 12.52A), has the following been disclosed:\n(a) the nature of the potential income tax consequences that would result from the payment of dividends to its shareholders?\n(b) the amounts of the potential income tax consequences practicably determinable? \n(c) whether there are any potential income tax consequences not practicably determinable? \n(d) the important features of the income tax systems and the factors that will affect the amount of the potential income tax consequences of dividends?",null,null,"IAS 12.82A\nIAS 12.87A",null,null,null,{"$f":"VLOOKUP(A125,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Tax - change in tax rates or law enacted or announced after the reporting period","1.2.62","Where a change in tax rates or law are enacted or announced after the reporting period, has the effect on current and deferred tax assets and liabilities been disclosed?",null,null,"IAS 12.88",null,null,null,{"$f":"VLOOKUP(A126,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"International tax reform – Pillar Two model rules\n\nNEW 2023-24","1.2.63","Has the entity disclosed that it has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes?\n\nNote: Pillar Two model rules, published by the OECD, provide a template that jurisdictions can translate into domestic tax law and implement as part of an agreed common approach. Pillar Two rules were enacted in the UK by Part 3 of the Finance (No. 2) Act 2023 and will come into effect for accounting periods beginning on or after 31 December 2023 (i.e. FReM financial year 2024-25). The Act makes provision for a \"multinational top-up tax\" payable in respect of members of multinational groups that:\n• have business activities in the UK;\n• have annual revenues exceeding €750 million; and\n• are located in non-UK territories where their rate of tax is less than 15%.",null,null,"IAS 12.88A",null,null,null,{"$f":"VLOOKUP(A127,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"International tax reform – Pillar Two model rules\n\nNEW 2023-24","1.2.64","Has the entity disclosed separately its current tax expense (income) related to Pillar Two income taxes?",null,null,"IAS 12.88B",null,null,null,{"$f":"VLOOKUP(A128,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"International tax reform – Pillar Two model rules\n\nNEW 2023-24","1.2.65","In periods in which Pillar Two legislation is enacted or substantively enacted but not yet in effect, has the entity disclosed known or reasonably estimable information that helps users of financial statements understand the entity’s exposure to Pillar Two income taxes arising from that legislation?",null,null,"IAS 12.88C",null,null,null,{"$f":"VLOOKUP(A129,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"International tax reform – Pillar Two model rules\n\nNEW 2023-24","1.2.66","Has the entity disclosed qualitative and quantitative information about its exposure to Pillar Two income taxes at the end of the reporting period, to meet the disclosure objective in IAS 12.88C?\n\nNote: This information does not have to reflect all the specific requirements of the Pillar Two legislation and can be provided in the form of an indicative range. To the extent information is not known or reasonably estimable, an entity shall instead disclose a statement to that effect and disclose information about the entity’s progress in assessing its exposure.",null,null,"IAS 12.88D",null,null,null,{"$f":"VLOOKUP(A130,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Tax",null,"Deferred Tax","1.2.67","Do disclosure reflect guidance from the FRC Thematic Review on best practice?",null,null,"BEST PRACTICE\nFRC Thematic Review Deferred Tax Assets, September 2022",null,null,null,{"$f":"VLOOKUP(A131,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"Other comprehensive income","1.2.68","Are items charged or credited to other comprehensive income suitably classified by their nature?\n\nNote: This should include net exchange differences and changes in the revaluation surplus of an item of PPE arising from changes in a decommissioning, restoration or other similar liability under IFRIC 1. ",null,null,"IAS 1.82A (a)\nIAS 21.52(a)\nIFRIC 1 6(d)",null,null,null,{"$f":"VLOOKUP(A132,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Other comprehensive income","1.2.69","Are items in other comprehensive income classified by nature and grouped based on whether they, in accordance with other IFRSs\n(i) will not be reclassified subsequently to profit or loss; and\n(ii) will be reclassified subsequently to profit or loss when specific conditions are met?",null,null,"IAS 1.82A (a)",null,null,null,{"$f":"VLOOKUP(A133,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Other comprehensive income","1.2.70","Has the entity disclosed reclassification adjustments relating to components of other comprehensive income, either in the statements of profit or loss and other comprehensive income, or in the notes?\n\nNote: This requirement relates to amounts previously recognised in other comprehensive income are reclassified to profit or loss, as specified by other IFRSs.  Paragraphs 93 - 96 of IAS 1 give further guidance. ",null,null,"IAS 1.92",null,null,null,{"$f":"VLOOKUP(A134,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["JVs",null,"Other comprehensive income - Joint ventures and associates","1.2.71","Are line items presented in other comprehensive income showing the share of the other comprehensive income of associates and joint ventures accounted for using the equity method, separated into the share of items that, in accordance with other IFRSs:\n(i) will not be reclassified subsequently to profit or loss; and\n(ii) will be reclassified subsequently to profit or loss when specific conditions are met?\n\n",null,null,"IAS 1.82A (b)",null,null,null,{"$f":"VLOOKUP(A135,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"1.3: STATEMENT OF FINANCIAL POSITION",null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(A136,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Format and the current/non-current distinction","1.3.1","Has the entity presented items under the following headings: current and non-current assets, and current and non-current liabilities in its statement of financial position except when a presentation based on liquidity provides information that is reliable and more relevant? When that exception applies, an entity shall present all assets and liabilities in order of liquidity.\n\nNotes: \n- All deferred tax assets or liabilities must be classified as non-current.\n- Different terminology can be used for the above classifications",null,null,"IAS 1.60, 1.56, 1.57",null,null,null,{"$f":"VLOOKUP(A137,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.2","Have the following line items, as relevant to the entity, been disclosed in the statement of financial position:\n(a) property, plant and equipment?",null,null,"IAS 1.54 (a)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A138,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.3","(b) investment property?",null,null,"IAS 1.54 (b)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A139,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.4","(c) intangible assets?",null,null,"IAS 1.54 (c) \nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A140,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.5","(d) financial assets [excluding amounts shown under (e), (h) and (i)]?",null,null,"IAS 1.54 (d) \nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A141,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position\n\nNEW 2023-24","1.3.6","(da) portfolios of contracts within the scope of IFRS 17 that are assets, disaggregated as required by paragraph 78 of IFRS 17;",null,null,"IAS 1.54 (da) \nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A142,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.7","(e) investments accounted for using the equity method?",null,null,"IAS 1.54 (e) \nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A143,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.8","(f) biological assets?",null,null,"IAS 1.54 (f)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A144,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.9","(g) inventories?",null,null,"IAS 1.54 (g)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A145,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.10","(h) trade and other receivables?",null,null,"IAS 1.54 (h)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A146,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.11","(i) cash and cash equivalents?",null,null,"IAS 1.54 (i)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A147,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.12","(j) the total of non-current assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with IFRS 5 (Non-current Assets Held for Sale and Discontinued Operations)?",null,null,"IAS 1.54 (j)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A148,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.13","(k) trade and other payables?",null,null,"IAS 1.54 (k)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A149,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.14","(l) provisions?",null,null,"IAS 1.54 (l)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A150,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.15","(m) financial liabilities [excluding amounts shown under (k) and (l)?",null,null,"IAS 1.54 (m)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A151,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position\n\nNEW 2023-24","1.3.16","(ma) portfolios of contracts within the scope of IFRS 17 that are liabilities, disaggregated as required by paragraph 78 of IFRS 17;",null,null,"IAS 1.54 (ma)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A152,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.17","(n) liabilities and assets for current tax, as defined in IAS 12 (Income Taxes)?",null,null,"IAS 1.54 (n)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A153,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.18","(o) deferred tax liabilities and deferred tax assets, as defined in IAS 12 (Income Taxes)?",null,null,"IAS 1.54 (o)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A154,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.19","(p) liabilities included in disposal groups classified as held for sale in accordance with IFRS 5 (Non-current Assets Held for Sale and Discontinued Operations)?",null,null,"IAS 1.54 (p)\nFRS 101 AG1 (h)",null,null,null,{"$f":"VLOOKUP(A155,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.20","Have additional line items, headings and sub-totals been presented in the SoFP where relevant to an understanding of the entity’s financial position?\n\nNote: When an entity presents subtotals in accordance with paragraph 55, those subtotals shall:\n(a) be comprised of line items made up of amounts recognised and measured in accordance with IFRS:\n(b) be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable:\n(c) be consistent from period to period, in accordance with paragraph 45: and\n(d) not be displayed with more prominence than the subtotals and totals required in IFRS for the statement of financial position.",null,null,"IAS 1.55\nIAS 1.55A",null,null,null,{"$f":"VLOOKUP(A156,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.21","Have additional line items been presented in the SoFP where the size, nature or function of an item or aggregation of similar items is such that it is relevant to an understanding of the entity's financial position?",null,null,"IAS 1.57 (a)",null,null,null,{"$f":"VLOOKUP(A157,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.22","Have the descriptions used and the ordering of items or aggregation of similar items been presented according to the nature of the entity and its transactions, to provide information that is relevant to an understanding of the entity's financial position?",null,null,"IAS 1.57 (b)",null,null,null,{"$f":"VLOOKUP(A158,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented in the statement of financial position","1.3.23","Have further subclassifications of the line items, as appropriate to the entity’s operations, been presented either in the SoFP or in the notes?\n\nNote:  IAS 1.78 - The detail provided in subclassifications depends on the requirements of IFRSs and on the size, nature and function of the amounts involved. An entity also uses the factors set out in paragraph 58 to decide the basis of subclassification. The disclosures vary for each item, for example:\n(a) items of property, plant and equipment are disaggregated into classes in accordance with IAS 16;\n(b) receivables are disaggregated into amounts receivable from trade customers, receivables from related parties, prepayments and other amounts;\n(c) inventories are disaggregated, in accordance with IAS 2 Inventories, into classifications such as merchandise, production supplies, materials, work in progress and finished goods;\n(d) provisions are disaggregated into provisions for employee benefits and other items; and\n(e) equity capital and reserves are disaggregated into various classes, such as paid-in capital, share premium and reserves.",null,null,"IAS 1.77\nIAS 1.78",null,null,null,{"$f":"VLOOKUP(A159,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["PPE",null,"Property, plant and equipment","1.3.24","Have property, plant and equipment been analysed into groupings of assets of a similar nature, including for example;\n(a) information technology?\n(b) land? \n(c) buildings excluding dwellings?\n(d) dwellings?\n(e) networked assets?\n(f) transport equipment?\n(g) single-use military equipment?\n(h) plant and machinery?\n(i) furniture and fittings?\n(j) antiques and works of art?\n(k) payments on account and assets under construction?\n(l) cultivated assets?\n(m) ships?\n(n) aircraft?",null,null,"IAS 16.37",null,null,null,{"$f":"VLOOKUP(A160,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"Property, plant and equipment","1.3.25","Has the following been disclosed for each class of property, plant and equipment:\n(a) the measurement bases used for determining the gross carrying amount?\n(b) the depreciation methods used?\n(c) the useful lives or the depreciation rates used?",null,null,"IAS 16.73 (a-c)",null,null,null,{"$f":"VLOOKUP(A161,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"Property, plant and equipment","1.3.26","(d) For each class of property, plant and equipment the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period has been disclosed?",null,null,"IAS 16.73 (d)",null,null,null,{"$f":"VLOOKUP(A162,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"PPE - Reconciliation of carrying amount","1.3.27","(e) For each class of property, plant and equipment there is a reconciliation of the carrying amount at the beginning and end of the period showing: \n- additions; \n- held for sale; \n- acquisitions through business combinations; \n- revaluations; \n- impairments; \n- depreciation; \n- net exchange differences; and \n- other changes?",null,null,"IAS 16.73 (e)",null,null,null,{"$f":"VLOOKUP(A163,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"PPE - Disclosures on revaluation","1.3.28","Has the following information  been disclosed in the notes on property, plant and equipment, in addition to the disclosures required by IFRS 13 (fair value measurement):\n(a) the effective date of the revaluation; [FReM requires, specifically, the date of the last valuations of those assets that are subject to revaluation]\n(b) whether an independent valuer was involved; [FReM also requires the names and qualifications of the valuer to be disclosed]\n(c) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model; and\n(d) the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders?\n\nNote: For entities applying IFRS 16, these disclosures are also required for leased right-of-use assets where they are measured at revalued amounts under IAS 16.",null,null,"\nIAS 16.77;\nIFRS 16.57\nFReM 10.1.12 (b)","FReM 10.1.12",{"$f":"IF(ISBLANK(I164),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I164,'Link library'!$C:$C,0)),I164))","v":"FReM 10.1.12"},null,{"$f":"VLOOKUP(A164,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"PPE - Other information","1.3.29","Restrictions on title and assets pledged as security\n(a) Has the existence and amounts of restrictions on title, and property, plant and equipment pledged as securities for liabilities been disclosed in the financial statements?",null,null,"IAS 16.74 (a)",null,null,null,{"$f":"VLOOKUP(A165,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"PPE - Other information","1.3.30","Assets under construction\n(b) Has the amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction been disclosed in the financial statements?",null,null,"IAS 16.74 (b)",null,null,null,{"$f":"VLOOKUP(A166,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"PPE - Other information","1.3.31","Capital commitments\nHas the amount of contractual commitments for the acquisition of property, plant and equipment been disclosed in the financial statements?",null,null,"IAS 16.74 (c)",null,null,null,{"$f":"VLOOKUP(A167,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"PPE - Other information","1.3.32","Compensation from third parties in respect of PPE\n(a) Where it is not disclosed separately in the SoCNE, has the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss been disclosed in the financial statements?",null,null,"IAS 16.74A (a)",null,null,null,{"$f":"VLOOKUP(A168,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE",null,"PPE - Other information","1.3.33","(b) Where it is not disclosed separately in the SoCNE, has the amounts of proceeds and cost included in profit or loss in accordance with IAS 16.20A that relate to items produced that are not an output of the entity's ordinary activities, and which line item(s) in the SoCNE include(s) such proceeds and cost?",null,null,"IAS 16.74A (b)",null,null,null,{"$f":"VLOOKUP(A169,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IP",null,"Investment Property","1.3.34","Disclosure of valuation and accounting policy for investment property\nHas the entity disclosed:\n(a) that the fair value model is applied [FReM withdraws the option to use cost model];\n(b) DELETED\n(c) when classification is difficult (see IAS 40.14), the criteria it uses to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business.\n(d) DELETED\n(e) the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and who has recent experience in the location and category of the investment property being valued; and\n(e) where there has been no such valuation, has this fact been disclosed?",null,null,"IAS 40.75 (a-e)","FReM 8.2",{"$f":"IF(ISBLANK(I170),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I170,'Link library'!$C:$C,0)),I170))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A170,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IP",null,"Investment Property","1.3.35","Disclosure of amounts recognised in profit or loss\n(f) Has the entity disclosed the amounts recognised in profit or loss for:\n• rental income from investment property;\n• direct operating expenses arising from investment property that generated rental income during the period;\n• direct operating expenses arising from investment property that did not generate rental income during the period; and\n• the cumulative change in fair value recognised in profit or loss on a sale of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used (see IAS 40.32C)?",null,null,"IAS 40.75 (f)",null,null,null,{"$f":"VLOOKUP(A171,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IP",null,"Investment Property","1.3.36","Restrictions on realisability of investment property or remittance of income and proceeds\n(g) Has the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal been disclosed?",null,null,"IAS 40.75 (g)",null,null,null,{"$f":"VLOOKUP(A172,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IP",null,"Investment Property","1.3.37","Commitments relating to investment property\n(h) Has the entity disclosed contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements?",null,null,"IAS 40.75 (h)",null,null,null,{"$f":"VLOOKUP(A173,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IP",null,"Investment Property","1.3.38","Reconciliation of carrying amount between beginning and end of the period\nHas a reconciliation of the carrying amount of investment property at the beginning and end of the period been disclosed, showing: \n(a) additions resulting from acquisitions?\n(b) additions resulting from subsequent expenditure recognized in the carrying amount of an asset?\n(c) additions resulting from acquisitions through business combinations?\n(d) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations and other disposals?\n(e) net gains or losses from fair value adjustments?\n(f) net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity?\n(g) transfers to and from inventories and owner-occupied property?\n(h) other changes?",null,null,"IAS 40.76 (a-g)",null,null,null,{"$f":"VLOOKUP(A174,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IP","P","Investment Property","1.3.39","Cases where a valuation is adjusted significantly for the purpose of the financial statements\nWhere a valuation obtained for investment property is adjusted significantly for the purpose of the financial statements, has a reconciliation between the valuation obtained and the adjusted valuation included in the financial statements, showing separately the aggregate amount of any recognised lease liabilities that have been added back, and any other significant adjustments, been disclosed?",null,null,"IAS 40.77",null,null,null,{"$f":"VLOOKUP(A175,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture","1.3.40","Has the aggregate gain or loss arising during the current period on initial recognition of biological assets and agricultural produce and from the change in fair value less estimated point-of-sale costs of biological assets been disclosed?",null,null,"IAS 41.40",null,null,null,{"$f":"VLOOKUP(A176,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture","1.3.41","Has each group of biological assets been described (either in narrative or quantified form)?\n\nNote: An entity is encouraged to provide a quantified description of each group of biological assets, distinguishing between consumable and bearer biological assets or between mature and immature biological assets, as appropriate. For example, an entity may disclose the carrying amounts of consumable biological assets and bearer biological assets by group. An entity may further divide those carrying amounts between mature and immature assets. These distinctions provide information that may be helpful in assessing the timing of future cash flows. An entity discloses the basis for making any such distinctions.\n\nConsumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. Examples of consumable biological assets are livestock intended for the production of meat, livestock held for sale, fish in farms, crops such as maize and wheat, produce on a bearer plant and trees being grown for lumber. Bearer biological assets are those other than consumable biological assets; for example, livestock from which milk is produced and fruit trees from which fruit is harvested. Bearer biological assets are not agricultural produce but, rather, are held to bear produce.",null,null,"IAS 41.41\nIAS 41.42",null,null,null,{"$f":"VLOOKUP(A177,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture","1.3.42","Where not disclosed elsewhere in information published with the financial statements, has the following been disclosed:\n(a) the nature of its activities involving each group of biological assets?\n(b) non-financial measures or estimates of the physical quantities of:\n(i) each group of the entity's biological assets at the end of the period?\n(ii) output of agricultural produce during the period?",null,null,"IAS 41.46",null,null,null,{"$f":"VLOOKUP(A178,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture","1.3.43","Assets with restricted title or pledged as security\n(a) Has the entity disclosed the existence and carrying amounts of biological assets whose title is restricted, and the carrying amounts of biological assets pledged as security for liabilities?",null,null,"IAS 41.49 (a)",null,null,null,{"$f":"VLOOKUP(A179,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture","1.3.44","Commitments\n(b) Has the entity disclosed the amount of commitments for the development or acquisition of biological assets?",null,null,"IAS 41.49 (b)",null,null,null,{"$f":"VLOOKUP(A180,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture","1.3.45","Financial risk management strategies\n(c) Has the entity disclosed financial risk management strategies related to agricultural activity?",null,null,"IAS 41.49 (c)",null,null,null,{"$f":"VLOOKUP(A181,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture","1.3.46","Reconciliation of changes in the carrying amount of biological assets\nHas a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of the current period been disclosed, showing:\n(a) the gain or loss arising from changes in fair value less estimated point-of-sale costs?\n(b) increases due to purchases?\n(c) decreases attributable to sales and biological assets classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations)?\n(d) decreases due to harvest?\n(e) increases resulting from business combinations?\n(f) net exchange differences arising on the translation of financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency of the reporting entity?\n(g) other changes?\n(h) amounts related to biological assets measured at cost (see IAS 41.30) separately?\n(i) where biological assets measured at cost (see IAS 41.30) are included, the following amounts included in profit or loss related to those biological assets:\n         (i) impairment losses?\n         (ii) reversals of impairment losses?\n         (iii) depreciation?",null,null,"IAS 41.50 \nIAS 41.55",null,null,null,{"$f":"VLOOKUP(A182,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture - Additional disclosures for biological assets where fair value cannot be measured reliably","1.3.47","Where an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses (see IAS 41.30) at the end of the period, has the following been disclosed:\n(a) a description of the biological assets?\n(b) an explanation of why fair value cannot be measured reliably?\n(c) if possible, the range of estimates within which fair value is highly likely to lie?\n(d) the depreciation method used?\n(e) the useful lives or the depreciation rates used?",null,null,"IAS 41.54 (a-e)",null,null,null,{"$f":"VLOOKUP(A183,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture - Additional disclosures for biological assets where fair value cannot be measured reliably","1.3.48","(f) Where an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses (see IAS 41.30) at the end of the period, has the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period been disclosed?",null,null,"IAS 41.54 (f)",null,null,null,{"$f":"VLOOKUP(A184,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture - Additional disclosures for biological assets where fair value cannot be measured reliably","1.3.49","Where an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses (see IAS 41.30), has any gain or loss recognised on disposal of such biological assets been disclosed?",null,null,"IAS 41.55",null,null,null,{"$f":"VLOOKUP(A185,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture - Additional disclosures for biological assets where fair value cannot be measured reliably","1.3.50","Where the fair value of biological assets previously measured at their cost less any accumulated depreciation and any accumulated impairment losses becomes reliably measurable during the current period, has the following been disclosed:\n(a) a description of the biological assets?\n(b) an explanation of why fair value has become reliably measurable?\n(c) the effect of the change?",null,null,"IAS 41.56",null,null,null,{"$f":"VLOOKUP(A186,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture - Government grants","1.3.51","(a) Has the nature and extent of government grants related to agricultural activity recognised in the financial statements been disclosed?",null,null,"IAS 41.57 (a)",null,null,null,{"$f":"VLOOKUP(A187,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture",null,"Agriculture - Government grants","1.3.52","(b) Have unfulfilled conditions and other contingencies attaching to government grants related to agricultural activity been disclosed?",null,null,"IAS 41.57 (b)",null,null,null,{"$f":"VLOOKUP(A188,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Agriculture","P","Agriculture - Government grants","1.3.53","(c) Have significant decreases expected in the level of government grants related to agricultural activity been disclosed?",null,null,"IAS 41.57 (c)",null,null,null,{"$f":"VLOOKUP(A189,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangible Assets - general","1.3.54","Classification of intangible assets\nHave intangible fixed assets been grouped into classes of assets of a similar nature and use in an entity's operations, including for example;\n(a) information technology?\n(b) software licences?\n(c) websites?\n(d) development expenditure?\n(e) licences, trademarks and artistic originals?\n(f) patents?\n(g) goodwill?",null,null,"IAS 38.119",null,null,null,{"$f":"VLOOKUP(A190,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangible Assets - general","1.3.55","Amortisation methods\nHas the entity disclosed, for each class of intangible assets, and distinguishing between internally generated intangible assets and other intangible assets:\n(a) whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used; and\n(b) the amortisation methods used for intangible assets with finite useful lives?",null,null,"IAS 38.118 (a & b)",null,null,null,{"$f":"VLOOKUP(A191,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangible Assets - general","1.3.56","Disclosure of gross carrying amount and accumulated amortisation\nHas the entity disclosed, for each class of intangible assets, and distinguishing between internally generated intangible assets and other intangible asset, the  gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period?",null,null,"IAS 38.118 (c) ",null,null,null,{"$f":"VLOOKUP(A192,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangible Assets - general","1.3.57","Cross referencing to the SoCNE\nHas the entity disclosed, for each class of intangible assets, and distinguishing between internally generated intangible assets and other intangible assets, the line item(s) of the SoCNE in which any amortisation of intangible assets is included?",null,null,"IAS 38.118 (d)",null,null,null,{"$f":"VLOOKUP(A193,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangible assets - reconciliation of opening to closing carrying amount","1.3.58","Reconciliation of opening to closing carrying amount\nFor each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets has the entity disclosed a reconciliation of the carrying amount at the beginning and end of the period showing:\n(i) additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations;\n(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations, and other disposals);\n(iii) increases or decreases during the period resulting from revaluations (see IAS 38.75, 38.85 and 38.86) and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 (Impairment of Assets);\n(iv) impairment losses recognised in profit or loss during the period in accordance with IAS 36;\n(v) impairment losses reversed in profit or loss during the period in accordance with IAS 36;\n(vi) any amortisation recognised during the period;\n(vii) net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity; and\n(viii) other changes in the carrying amount during the period?",null,null,"IAS 38.118 (e) ",null,null,null,{"$f":"VLOOKUP(A194,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangibles - Revaluation","1.3.59","Revaluation of intangible assets\n(a) Where intangibles have been revalued, has the following been disclosed by class of asset:\n• the effective date of the revaluation?\n• the carrying amount of revalued intangible assets?\n• the carrying amount that would have been recognised had the revalued class of intangible assets been measured after recognition using the cost model  defined in IAS 38.74 (After initial recognition, an intangible asset shall be carried at its cost less any accumulated amortisation and any accumulated impairment losses)?",null,null,"IAS 38.124 (a)",null,null,null,{"$f":"VLOOKUP(A195,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangibles - Revaluation","1.3.60","Revaluation reserve\n(b) Has the entity disclosed the amount of the revaluation surplus that relates to intangible assets at the beginning and end of the period, indicating the changes during the period and any restrictions on the distribution of the balance to shareholders?",null,null,"IAS 38.124 (b)",null,null,null,{"$f":"VLOOKUP(A196,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangibles - Research and development expenditure","1.3.61","Has the aggregate amount of research and development expenditure recognised as an expense during the period been disclosed?",null,null,"IAS 38.126",null,null,null,{"$f":"VLOOKUP(A197,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangibles - Other information","1.3.62","Intangible assets with indefinite useful lives\n(a) Has the entity disclosed for any intangible asset with an indefinite useful life:\n-  the carrying amount of that asset; and\n-  the reasons supporting the assessment of an indefinite useful life, including the factors that played a significant role in determining the indefinite useful life?",null,null,"IAS 38.122 (a)",null,null,null,{"$f":"VLOOKUP(A198,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangibles - Other information","1.3.63","Individually material intangible assets\n(b) Has the entity disclosed a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity's financial statements?",null,null,"IAS 38.122 (b)",null,null,null,{"$f":"VLOOKUP(A199,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangibles - Other information","1.3.64","Intangible assets acquired by government grant\n(c) Has the entity disclosed for intangible assets acquired by way of a government grant and initially recognised at fair value (see IAS 38.44): \n     (i) the fair value initially recognised for these assets;\n     (ii) their carrying amount; and\n     (iii) that they are measured after recognition under the revaluation model?",null,null,"IAS 38.122 (c) ",null,null,null,{"$f":"VLOOKUP(A200,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible",null,"Intangibles - Other information","1.3.65","Intangible assets with restriction on title or pledged as security\nHas the entity disclosed: \n- the existence and carrying amounts of intangible assets whose title is restricted; and \n- the carrying amounts of intangible assets pledged as security for liabilities?",null,null,"IAS 38.122 (d)",null,null,null,{"$f":"VLOOKUP(A201,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Intangible","P","Intangibles - Other information","1.3.66","Capital commitments\nHas the entity disclosed the amount of contractual commitments for the acquisition of intangible assets?",null,null,"IAS 38.122 (e)",null,null,null,{"$f":"VLOOKUP(A202,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Mineral exploration",null,"Exploration for and evaluation of mineral resources","1.3.67","Accounting policy for exploration and evaluation\n(a) Has the entity disclosed its accounting policies for exploration and evaluation expenditures, including the recognition of exploration and evaluation assets?",null,null,"IFRS 6.24 (a)",null,null,null,{"$f":"VLOOKUP(A203,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Mineral exploration",null,"Exploration for and evaluation of mineral resources","1.3.68","Disclosure of amounts relating to exploration and evaluation\n(b) Has the entity disclosed: \n- the amounts of assets, liabilities, income and expense; and\n- operating and investing cash flows arising from the exploration for and evaluation of mineral resources?",null,null,"IFRS 6.24 (b)",null,null,null,{"$f":"VLOOKUP(A204,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Mineral exploration",null,"Exploration for and evaluation of mineral resources","1.3.69","Have exploration and evaluation assets been treated as a separate class of assets and been disclosed consistently with their classification in accordance with either IAS 16 Plant, Property and Equipment (see IAS 16.E2) or IAS 38 Intangible Assets (see IAS 38.E7)?",null,null,"IFRS 6.25",null,null,null,{"$f":"VLOOKUP(A205,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Mineral exploration","P","Exploration for and evaluation of mineral resources","1.3.70","Has any impairment loss been disclosed in accordance with IAS 36 Impairment of Assets (see the Impairment of Assets section of the Disclosure Checklist)?",null,null,"IFRS 6.18",null,null,null,{"$f":"VLOOKUP(A206,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Borrowing","P","Borrowing Costs","1.3.71","Has the following been disclosed in the financial statements:\n(a) the amount of borrowing costs capitalised during the period?\n(b) the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation?",null,null,"IAS 23.26",null,null,null,{"$f":"VLOOKUP(A207,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Impairment",null,"Impairment of Assets - general","1.3.72","Has the following been disclosed for each class of assets:\n(a) the amount of impairment losses recognised in profit or loss during the period? \n(b) the line item(s) of the Statement of Comprehensive Net Expenditure in which those impairment losses are included?\n(c) the amount of reversals of impairment losses recognised in profit or loss during the period?\n(d) the line item(s) of the Statement of Comprehensive Net Expenditure in which those impairment losses are reversed?\n(e) the amount of impairment losses on revalued assets recognised in other comprehensive income during the period?\n(f) the amount of reversals of impairment losses on revalued assets recognised in other comprehensive income during the period?",null,null,"IAS 36.126",null,null,null,{"$f":"VLOOKUP(A208,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Impairment",null,"Impairment of assets - operating segments","1.3.73","Disclosure of impairments by operating segment\nWhere an entity reports segment information in accordance with IFRS 8 Operating Segments, have the following amounts been disclosed for each reportable segment:\n(a) impairment losses recognised in profit or loss during the period?\n(b) impairment losses recognised in other comprehensive income during the period?\n(c) reversals of impairment losses recognised in profit or loss during the period?\n(d) reversals of impairment losses recognised in other comprehensive income during the period?",null,null,"IAS 36.129",null,null,null,{"$f":"VLOOKUP(A209,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Impairment",null,"Individually material impairment losses","1.3.74","For each material impairment loss recognised or reversed during the period for an individual asset (including goodwill) or a cash-generating unit, has the following been disclosed:\n(a) the events and circumstances that led to the recognition or reversal of the impairment loss?\n(b) the amount of the impairment loss recognised or reversed?\n(c) for an individual asset: \n(i) the nature of the asset; and \n(ii) the reportable segment to which the asset belongs (where the entity reports Operating Segments)?\n(d) for a cash-generating unit:\n(i) a description of the cash-generating unit?\n(ii) the amount of the impairment loss recognised or reversed by class of assets and, where applicable, by reportable segment?\n(iii) where the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit's recoverable amount (if any), a description of the current and former way of aggregating assets and the reasons for changing the way the cash-generating unit is identified?\n(e) whether the recoverable amount of the asset or cash-generating unit is its fair value less costs to sell or its value in use?",null,null,"IAS 36.130 (a-e)",null,null,null,{"$f":"VLOOKUP(A210,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Impairment",null,"Individually material impairment losses - recoverable amount is fair value less costs of disposal","1.3.75","(f) Where the recoverable amount is fair value less costs of disposal, has the entity disclosed the following?\n(i) the level of the fair value hierarchy (see IFRS 13) within which the fair value measurement of the asset (cash-generating unit) is categorised in its entirety (without taking into account whether the “costs of disposal” are observable);\n(ii) for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy. a description of the valuation technique(s) used to measure fair value less costs of disposal. If there has been a change in valuation technique. the entity shall disclose that change and the reason(s) for making it; and\n(iii) for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy. each key assumption on which management has based its determination of fair value less costs of disposal. Key assumptions are those to which the asset's (cash-generating unit's) recoverable amount is most sensitive. The entity shall also disclose the discount rate(s) used in the current measurement and previous measurement if fair value less costs of disposal is measured using a present value technique.",null,null,"IAS 36.130 (f)",null,null,null,{"$f":"VLOOKUP(A211,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Impairment",null,"Individually material impairment losses - recoverable amount is value in use","1.3.76","(g) Where the recoverable amount is value in use, has the entity disclosed the discount rate(s) used in the current estimate and previous estimate (if any) of value in use?",null,null,"IAS 36.130 (g)",null,null,null,{"$f":"VLOOKUP(A212,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Impairment",null,"Individually immaterial impairments","1.3.77","Disclosures for individually immaterial impairments\nWhere impairments have not been disclosed in accordance with IAS 36.130, has the following information for the aggregate of impairment losses and aggregate reversals of impairment losses recognised during the period been disclosed:\n(a) the main classes of assets affected by impairment losses (and the main classes of assets affected by reversals of impairment losses)?\n(b) the main events and circumstances that led to the recognition of these impairment losses and reversals of impairment losses?",null,null,"IAS 36.131",null,null,null,{"$f":"VLOOKUP(A213,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Goodwill - Unallocated ","1.3.78","Where, in accordance with IAS 36.84 (i.e. the initial allocation of goodwill acquired in a business combination cannot be completed before the end of the annual period), any portion of the goodwill acquired in a business combination during the period not allocated to a cash-generating unit (or group of units) at the end of the reporting period. Has the amount of the unallocated goodwill, together with the reasons why that amount remains unallocated, been disclosed?",null,null,"IAS 36.133",null,null,null,{"$f":"VLOOKUP(A214,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.79","Where the carrying amount of goodwill (or intangible assets with indefinite useful lives) allocated to a cash-generating unit (or group of units) is significant in comparison with the entity's total carrying amount of goodwill (or intangible assets with indefinite useful lives), has the following been disclosed for each such unit (or group of units):",null,null,"IAS 36.134",null,null,null,{"$f":"VLOOKUP(A215,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.80","(a) the carrying amount of goodwill allocated to the unit (or group of units)?\n",null,null,"IAS 36.134 (a)",null,null,null,{"$f":"VLOOKUP(A216,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.81","(b) the carrying amount of intangible assets with indefinite useful lives allocated to the unit (or group of units)?",null,null,"IAS 36.134 (b)",null,null,null,{"$f":"VLOOKUP(A217,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.82","(c) the basis on which the unit's (group of units') recoverable amount has been determined (i.e. value in use or fair value less costs of disposal)?",null,null,"IAS 36.134 (c)",null,null,null,{"$f":"VLOOKUP(A218,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives (FRS 101 exempt items)","1.3.83","(d) where the unit's (or group of units') recoverable amount is based on value in use:\n(i) each key assumption on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts? Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.\n(ii) a description of management's approach to determining the value(s) assigned to each key assumption, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information?\n(iii) the period over which management has projected cash flows based on financial budgets/forecasts approved by management and, when a period greater than five years is used for a cash-generating unit (or group of units), an explanation of why that longer period is justified?\n(iv) the growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts, and the justification for using any growth rate that exceeds the long-term average growth rate for the products, industries, or country or countries in which the entity operates, or for the market to which the unit (or group of units) is dedicated?\n(v) the discount rate(s) applied to the cash flow projections?",null,null,"IAS 36.134 (d) ",null,null,null,{"$f":"VLOOKUP(A219,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives (FRS 101 exempt items)","1.3.84","(e) where the unit's (or group of units') recoverable amount is based on fair value less costs to sell, the methodology used to determine fair value less costs to sell? An entity is not required to provide the disclosures required by IFRS 13.\n",null,null,"IAS 36.134 (e)",null,null,null,{"$f":"VLOOKUP(A220,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives (FRS 101 exempt items)","1.3.85","(e cont...) Where the entity does not measure the fair value less costs of disposal using a quoted price for an identical unit (group of units), has it disclosed:\n(i) each key assumption on which management has based its determination of fair value less costs of disposal. Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive.\n(ii) a description of management's approach to determining the value (or values) assigned to each key assumption, whether those values reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information.\n(iii) the level of the fair value hierarchy (see IFRS 13) within which the fair value measurement is categorised in its entirety (without giving regard to the observability of costs of disposal).\n(iv) if there has been a change in valuation technique, the change and the reason(s) for making it.",null,null,"IAS 36.134 (e)",null,null,null,{"$f":"VLOOKUP(A221,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives (FRS 101 exempt items)","1.3.86","(e cont...) If fair value less costs of disposal is measured using discounted cash flow projections, has the entity disclosed the following:\n(v) the period over which management has projected cash flows.\n(vi)the growth rate used to extrapolate cash flow projections.\n(vii) the discount rate(s) applied to the cash flow projections.\n\n",null,null,"IAS 36.134 (e)",null,null,null,{"$f":"VLOOKUP(A222,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.87","(f) where a reasonably possible change in a key assumption on which management has based its determination of the unit's (or group of units') recoverable amount would cause the unit's (or group of units') carrying amount to exceed its recoverable amount:\n(i) the amount by which the unit's (or group of units') recoverable amount exceeds its carrying amount?\n(ii) the value assigned to the key assumption?\n(iii) the amount by which the value assigned to the key assumption must change, after incorporating any consequential effects of that change on the other variables used to measure recoverable amount, in order for the unit's (or group of units') recoverable amount to be equal to its carrying amount?",null,null,"IAS 36.134 (f)",null,null,null,{"$f":"VLOOKUP(A223,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.88","Where some or all of the carrying amount of goodwill (or intangible assets with indefinite useful lives) is allocated across multiple cash-generating units (or groups of units), and the amount so allocated to each unit (or group of units) is not significant in comparison with the entity's total carrying amount of goodwill (or intangible assets with indefinite useful lives), has that fact, together with the aggregate carrying amount of goodwill (or intangible assets with indefinite useful lives) allocated to those units (or groups of units), been disclosed? ",null,null,"IAS 36.135",null,null,null,{"$f":"VLOOKUP(A224,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life",null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.89","Where the recoverable amounts of any of the units (or groups of units) under IAS 36.135 are based on the same key assumption(s) and the aggregate carrying amount of goodwill (or intangible assets with indefinite useful lives) allocated to them is significant in comparison with the entity's total carrying amount of goodwill (or intangible assets with indefinite useful lives), has that fact been disclosed? \n",null,null,"IAS 36.135",null,null,null,{"$f":"VLOOKUP(A225,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Indefinite useful life","P","Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives","1.3.90","If the above requirement (1.3.95) is applicable, have the following been disclosed:\n(a) the aggregate carrying amount of goodwill allocated to those units (or groups of units)?\n(b) the aggregate carrying amount of intangible assets with indefinite useful lives allocated to those units (or groups of units)?\n(c) a description of the key assumption(s)?\n(d) a description of management's approach to determining the value(s) assigned to the key assumption(s), whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information?\n(e) where a reasonably possible change in the key assumption(s) would cause the aggregate of the units' (or groups of units') carrying amounts to exceed the aggregate of their recoverable amounts:\n(i) the amount by which the aggregate of the units' (or groups of units') recoverable amounts exceeds the aggregate of their carrying amounts?\n(ii) the value(s) assigned to the key assumption(s)?\n(iii) the amount by which the value(s) assigned to the key assumption(s) must change, after incorporating any consequential effects of the change on the other variables used to measure recoverable amount, in order for the aggregate of the units' (groups of units') recoverable amounts to be equal to the aggregate of their carrying amounts?",null,null,"IAS 36.135 (a-e)",null,null,null,{"$f":"VLOOKUP(A226,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Held for Sale and Discontinued - presentation","1.3.91","Has information that enables users of the financial statements to evaluate the financial effects of discontinued operations and disposals of non-current assets (or disposal groups) been presented and disclosed in the financial statements?",null,null,"IFRS 5.30",null,null,null,{"$f":"VLOOKUP(A227,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Held for Sale and Discontinued - presentation","1.3.92","Disclosure in the SoCNE\n(a) Has a single amount comprising the total of: \n    (i) the post-tax profit or loss of discontinued operations and;\n    (ii) the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation been disclosed in the Statement of Comprehensive Net Expenditure?\n\nNote:  If an entity presents the items of profit or loss in a separate statement as described in IAS 1.10A, a section identified as relating to discontinued operations is presented in that statement. ",null,null,"IFRS 5.33 (a)\nIFRS 5.33A",null,null,null,{"$f":"VLOOKUP(A228,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Held for Sale and Discontinued - Analysis of amount disclosed in the SoCNE","1.3.93","Analysis of single amount disclosed in the SoCNE\n(b) Has an analysis of this amount (under IFRS 5 33(a)) into:\n    (i) the revenue, expenses and pre-tax profit or loss of discontinued operations?\n    (ii) the related income tax expense?\n    (iii) the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation been disclosed in the SoCNE or notes to the financial statements?\n\nNote:  If an entity presents the items of profit or loss in a separate statement as described in IAS 1.10A, a section identified as relating to discontinued operations is presented in that statement. ",null,null,"IFRS 5.33 (b)",null,null,null,{"$f":"VLOOKUP(A229,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Discontinued operations - cash flow disclosures","1.3.94","Cash flow disclosures\nHas the net cash flows attributable to the operating, investing and financing activities of discontinued operations been disclosed? (Either in the  notes or the financial statements)",null,null,"IFRS 5.33 (c)",null,null,null,{"$f":"VLOOKUP(A230,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Discontinued operations - income attributable to owners of the parent","1.3.95","Income attributable to owners of the parent\nHas the entity disclosed the amount of income from continuing operations and from discontinued operations attributable to owners of the parent (either in the notes or in the SoCNE)?\n\nNote:  If an entity presents the items of profit or loss in a separate statement as described in in IAS 1.10A, a section identified as relating to discontinued operations is presented in that statement. ",null,null,"IFRS 5.33 (d)",null,null,null,{"$f":"VLOOKUP(A231,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Discontinued operations - adjustments and reclassifications","1.3.96","Have the disclosures per IFRS 5.33 or prior periods been re-presented in the financial statements so that they relate to all operations that have been discontinued by the end of the reporting period for the latest period presented?",null,null,"IFRS 5.34",null,null,null,{"$f":"VLOOKUP(A232,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Discontinued operations - adjustments and reclassifications","1.3.97","Have adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period been classified separately in discontinued operations, and their nature and amount disclosed?\n\nNote: Examples of circumstances in which these adjustments may arise include the following:\n(a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser.\n\n(b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller.\n\n(c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction.",null,null,"IFRS 5.35",null,null,null,{"$f":"VLOOKUP(A233,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Discontinued operations - adjustments and reclassifications","1.3.98","Where an entity ceases to classify a component of an entity as held for sale, have the results of operations of the component previously presented in discontinued operations been reclassified and included in income from continuing operations for all periods presented? ",null,null,"IFRS 5.36",null,null,null,{"$f":"VLOOKUP(A234,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Discontinued operations - adjustments and reclassifications","1.3.99","Have the reclassified amounts for prior periods been described as having been re-presented?",null,null,"IFRS 5.36",null,null,null,{"$f":"VLOOKUP(A235,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Discontinued operations - entity committed to a sale plan involving loss of control","1.3.100","Has an entity that is committed to a sale plan involving loss of control of a subsidiary disclosed the information required in IFRS 5.33-36 when the subsidiary is a disposal group that meets the definition of a discontinued operation?",null,null,"IFRS 5.36A",null,null,null,{"$f":"VLOOKUP(A236,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Gains or losses relating to continuing operations","1.3.101","Has any gain or loss on the remeasurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation been included in profit or loss from continuing operations?",null,null,"IFRS 5.37",null,null,null,{"$f":"VLOOKUP(A237,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Presentation of a non-current asset or disposal group classified as held for sale","1.3.102","Have the entity separately disclosed the major classes of assets and liabilities classified as held for sale? (either in the statement of financial position or in the notes)\n\nNote:  There is an exemption from this disclosure under IFRS 5.39 if the disposal group is a newly acquired subsidiary that meets the criteria to be classified as held for sale on acquisition under IFRS 5.11.",null,null,"IFRS 5.38\nIFRS 5.39",null,null,null,{"$f":"VLOOKUP(A238,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Presentation of a non-current asset or disposal group classified as held for sale","1.3.103","Has the entity separately disclosed any cumulative income or expense recognised in other comprehensive income relating to a non-current asset (or disposal group) classified as held for sale?\n\nNote:  There is an exemption from this disclosure under IFRS 5.39 if the disposal group is a newly acquired subsidiary that meets the criteria to be classified as held for sale on acquisition under IFRS 5.11.",null,null,"IFRS 5.38\nIFRS 5.39\n",null,null,null,{"$f":"VLOOKUP(A239,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued",null,"Held for Sale and Discontinued - Additional disclosures","1.3.104","In the period in which a non-current asset (or disposal group) has been either classified as held for sale or sold, has the following information been disclosed in the notes:\n(a) a description of the non-current asset (or disposal group)?\n(b) a description of the facts and circumstances of the sale, or those leading to the expected disposal, and the expected manner and timing of that disposal?\n(c) the gain or loss recognised and, if not separately presented in the Statement of Comprehensive Net Expenditure, the caption in the Statement of Comprehensive Net Expenditure that includes that gain or loss?\n(d) where applicable, the reportable segment in which the non-current asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments?",null,null,"IFRS 5.41",null,null,null,{"$f":"VLOOKUP(A240,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["HFS and discontinued","P","Held for Sale and Discontinued - Additional disclosures","1.3.105","Where non-current assets (or disposal groups) cease to be classified as held for sale (see IFRS 5.26 and 5.29):\n(a) has a description of the facts and circumstances leading to the decision to change the plan to sell the non-current asset (or disposal group) been disclosed in that period?\n(b) has the effect of the decision on the results of operations for the period and any prior periods been presented?",null,null,"IFRS 5.42",null,null,null,{"$f":"VLOOKUP(A241,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Inventories",null,"Inventories","1.3.106","Accounting policies\n(a) Has the entity disclosed in the financial statement the accounting policies adopted in measuring inventories?",null,null,"IAS 2.36 (a)",null,null,null,{"$f":"VLOOKUP(A242,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Inventories",null,"Inventories","1.3.107","Carrying Amounts\nHas the entity disclosed the following in the financial statements?\n-the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity?\n-the carrying amount of inventories carried at fair value less costs to sell?\n-the carrying amount of inventories pledged as security for liabilities?",null,null,"IAS 2.36 (b, c & h)",null,null,null,{"$f":"VLOOKUP(A243,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Inventories",null,"Inventories","1.3.108","Inventories expensed\n(d) Has the entity disclosed the amount of inventories recognised as an expense during the period in the financial statements?",null,null,"IAS 2.36 (d)",null,null,null,{"$f":"VLOOKUP(A244,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Inventories",null,"Inventories","1.3.109","Write Downs\nHas the entity disclosed?\n- the amount of any write-down of inventories recognized as an expense in the period in accordance with IAS 2.34?\n- the amount of any reversal of any write-down that is recognized as a reduction in the amount of inventories recognised as expense in the period in accordance with IAS 2.34?\n- the circumstances or events that led to the reversal of a write-down of inventories in accordance with IAS 2.34?\n\nNote: IAS 2.34 states when inventories are sold, the carrying amount of those inventories shall be recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.",null,null,"IAS 2.36 (e-g)",null,null,null,{"$f":"VLOOKUP(A245,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Inventories","P","Inventories","1.3.110","Where an analysis of expenses using a classification based on the nature of expenses is presented, have the costs recognised as an expense for raw materials and consumables, labour costs and other costs together with the amount of the net change in inventories for the period been disclosed?",null,null,"IAS 2.39",null,null,null,{"$f":"VLOOKUP(A246,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required","P","Disclosure of current and non-current balances","1.3.111","Has the entity disclosed the amount expected to be recovered or settled after more than twelve months for each asset and liability line item that combines amounts expected to be recovered or settled:\n(a)no more than twelve months after the reporting period, and\n(b)more than twelve months after the reporting period?\n\nNotes: \n- This analysis is required irrespective of the presentation within the statement of financial position\n- Specific IFRS require extensive maturity disclosure regarding financial instruments (and thus there is some overlap in the requirements of the Standards), however, IAS 1.61 requires maturity analysis about all classifications, thus for example, provisions and stock would need the above analysis.",null,null,"IAS 1.61",null,null,null,{"$f":"VLOOKUP(A247,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["IFRS 16 Lessee","P","Lessee Presentation - Statement of Financial Position or note disclosure","1.3.112","Has the entity presented in the statement of financial position, or disclosed in the notes:\n(a) right-of-use assets separately from other assets. If a lessee does not present right-of-use assets separately in the statement of financial position, the lessee shall:\n(i) include right-of-use assets within the same line item as that within which the corresponding underlying assets would be presented if they were owned; and\n(ii) disclose which line items in the statement of financial position include those right-of-use assets.\n\n\nThe requirement in paragraph (a) does not apply to right-of-use assets that meet the definition of investment property, which shall be presented in the statement of financial position as investment property.\n",null,null,"IFRS 16.47 (a)\nIFRS 16.48",null,{"$f":"IF(ISBLANK(I248),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I248,'Link library'!$C:$C,0)),I248))","v":""},null,{"$f":"VLOOKUP(A248,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee presentation - Statement of Financial Position or note disclosure","1.3.113","(b) lease liabilities separately from other liabilities. If the lessee does not present lease liabilities separately in the statement of financial position, the lessee shall disclose which line items in the statement of financial position include those liabilities.",null,null,"IFRS 16.47 (b)",null,{"$f":"IF(ISBLANK(I249),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I249,'Link library'!$C:$C,0)),I249))","v":""},null,{"$f":"VLOOKUP(A249,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee presentation - Statement of Financial Position or note disclosure","1.3.114","Have lessees presented interest expense on the lease liability separately from the depreciation charge for the right-of-use asset in the statement of profit or loss and other comprehensive income?\n",null,null,"IFRS 16.49",null,{"$f":"IF(ISBLANK(I250),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I250,'Link library'!$C:$C,0)),I250))","v":""},null,{"$f":"VLOOKUP(A250,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee presentation - Statement of Financial Position or note disclosure","1.3.115","Interest expense on the lease liability is a component of finance costs; have finance costs been presented separately in the statement of profit or loss and other comprehensive income?",null,null,"IFRS 16.49\nIAS 1.82b",null,{"$f":"IF(ISBLANK(I251),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I251,'Link library'!$C:$C,0)),I251))","v":""},null,{"$f":"VLOOKUP(A251,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee presentation - Statement of Cash Flows","1.3.116","In the statement of cash flows, has the lessee classified the following?\n(a) cash payments for the principal portion of the lease liability within financing activities;\n\n",null,null,"IFRS 16.50 (a)",null,{"$f":"IF(ISBLANK(I252),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I252,'Link library'!$C:$C,0)),I252))","v":""},null,{"$f":"VLOOKUP(A252,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee presentation - Statement of Cash Flows","1.3.117","(b) cash payments for the interest portion of the lease liability applying the requirements in IAS 7 Statement of Cash Flows (either as financing or operating activities) for interest paid; and",null,null,"IFRS 16.50 (b)",null,{"$f":"IF(ISBLANK(I253),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I253,'Link library'!$C:$C,0)),I253))","v":""},null,{"$f":"VLOOKUP(A253,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee presentation - Statement of Cash Flows","1.3.118","(c) short-term lease payments, payments for leases of low-value assets and variable lease payments not included in the measurement of the lease liability within operating activities.",null,null,"IFRS 16.50 (c)",null,{"$f":"IF(ISBLANK(I254),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I254,'Link library'!$C:$C,0)),I254))","v":""},null,{"$f":"VLOOKUP(A254,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.119","Have lessees disclosed information about their leases for which they are a lessee in a single note or separate section in their financial statements?\n\nNote: a lessee need not duplicate information that is already presented elsewhere in the financial statements (as opposed to annual report), provided that the information is incorporated by cross-reference in the single note or separate section about leases.",null,null,"IFRS 16.52",null,{"$f":"IF(ISBLANK(I255),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I255,'Link library'!$C:$C,0)),I255))","v":""},null,{"$f":"VLOOKUP(A255,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.120","Has the lessee disclosed the following amounts for the reporting period (if material):\n\n(a) depreciation charge for right-of-use assets by class of underlying asset;\n\nNote: If right-of-use assets meet the definition of investment property, a lessee is not required to provide this disclosure for those right-of-use assets. In these circumstances, the requirements of IAS 40 still apply.\n",null,null,"IFRS 16.53 (a)\nIFRS 16.56",null,{"$f":"IF(ISBLANK(I256),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I256,'Link library'!$C:$C,0)),I256))","v":""},null,{"$f":"VLOOKUP(A256,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.121","(b) interest expense on lease liabilities;",null,null,"IFRS 16.53 (b)\n",null,{"$f":"IF(ISBLANK(I257),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I257,'Link library'!$C:$C,0)),I257))","v":""},null,{"$f":"VLOOKUP(A257,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.122","(c) the expense relating to short-term leases accounted for applying IFRS 16.6. This expense need not include the expense relating to leases with a lease term of one month or less;",null,null,"IFRS 16.53 (c)\n",null,{"$f":"IF(ISBLANK(I258),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I258,'Link library'!$C:$C,0)),I258))","v":""},null,{"$f":"VLOOKUP(A258,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.123","(d) the expense relating to leases of low-value assets accounted for applying IFRS 16.6. This expense shall not include the expense relating to short-term leases of low-value assets included in (c) above;",null,null,"IFRS 16.53 (d)\n",null,{"$f":"IF(ISBLANK(I259),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I259,'Link library'!$C:$C,0)),I259))","v":""},null,{"$f":"VLOOKUP(A259,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.124","(e) the expense relating to variable lease payments not included in the measurement of lease liabilities;",null,null,"IFRS 16.53 (e)\n",null,{"$f":"IF(ISBLANK(I260),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I260,'Link library'!$C:$C,0)),I260))","v":""},null,{"$f":"VLOOKUP(A260,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.125","(f) income from subleasing right-of-use assets;\n\nNote: If right-of-use assets meet the definition of investment property, a lessee is not required to provide this disclosure for those right-of-use assets.",null,null,"IFRS 16.53 (f)\nIFRS 16.56",null,{"$f":"IF(ISBLANK(I261),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I261,'Link library'!$C:$C,0)),I261))","v":""},null,{"$f":"VLOOKUP(A261,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.126","(g) total cash outflow for leases;",null,null,"IFRS 16.53 (g)\n",null,{"$f":"IF(ISBLANK(I262),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I262,'Link library'!$C:$C,0)),I262))","v":""},null,{"$f":"VLOOKUP(A262,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.127","(h) additions to right-of-use assets;\n\nNote: If right-of-use assets meet the definition of investment property, a lessee is not required to provide this disclosure for those right-of-use assets.",null,null,"IFRS 16.53 (h)\nIFRS 16.56\n",null,{"$f":"IF(ISBLANK(I263),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I263,'Link library'!$C:$C,0)),I263))","v":""},null,{"$f":"VLOOKUP(A263,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.128","(i) gains or losses arising from sale and leaseback transactions; and",null,null,"IFRS 16.53 (i)\n",null,{"$f":"IF(ISBLANK(I264),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I264,'Link library'!$C:$C,0)),I264))","v":""},null,{"$f":"VLOOKUP(A264,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.129","(j) the carrying amount of right-of-use assets at the end of the reporting period by class of underlying asset.\n\nNote: If right-of-use assets meet the definition of investment property, a lessee is not required to provide this disclosure for those right-of-use assets.",null,null,"IFRS 16.53 (j)\nIFRS 16.56",null,{"$f":"IF(ISBLANK(I265),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I265,'Link library'!$C:$C,0)),I265))","v":""},null,{"$f":"VLOOKUP(A265,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.130","Has the lessee provided the disclosures above in a tabular format, unless another format is more appropriate? \n",null,null,"IFRS 16.54",null,{"$f":"IF(ISBLANK(I266),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I266,'Link library'!$C:$C,0)),I266))","v":""},null,{"$f":"VLOOKUP(A266,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.131","Do the amounts disclosed include costs that a lessee has included in the carrying amount of another asset during the reporting period?",null,null,"IFRS 16.54",null,{"$f":"IF(ISBLANK(I267),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I267,'Link library'!$C:$C,0)),I267))","v":""},null,{"$f":"VLOOKUP(A267,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.132","Has the lessee disclosed the amount of its lease commitments for short-term leases accounted for applying IFRS 16.6 if the portfolio of short-term leases to which it is committed at the end of the reporting period is dissimilar to the portfolio of short-term leases to which the short-term lease expense disclosed applying paragraph 53(c) (above) relates?",null,null,"IFRS 16.55",null,{"$f":"IF(ISBLANK(I268),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I268,'Link library'!$C:$C,0)),I268))","v":""},null,{"$f":"VLOOKUP(A268,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.133","Has the lessee disclosed a maturity analysis of lease liabilities that show the remaining contractual maturities separately from the maturity analyses of other financial liabilities? \n\nNote (FReM Application Guidance): This requires an entity to use judgement in determining which time bands should be disclosed in order to provide the most useful information to users of the financial statements. An entity should consider the specific features of its lease portfolio, especially typical lease terms, when making this judgement, along with its existing IFRS 7 disclosures. The Application Guidance for FReM-compliant bodies provides illustrative examples of disclosures.",null,null,"IFRS 16.58\nIFRS 7.39\nIFRS 16 Application Guidance 5.9",null,{"$f":"IF(ISBLANK(I269),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I269,'Link library'!$C:$C,0)),I269))","v":""},null,{"$f":"VLOOKUP(A269,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.134","Has it included a description of how it manages the liquidity risk inherent in the maturity analysis?",null,null,"IFRS 16.58\nIFRS 7.39",null,{"$f":"IF(ISBLANK(I270),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I270,'Link library'!$C:$C,0)),I270))","v":""},null,{"$f":"VLOOKUP(A270,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Lessee - disclosure","1.3.135","Has the lessee disclosed all additional qualitative and quantitative information about its leasing activities necessary to meet the disclosure objective of giving a basis for users to understand the impact of leases on the financial position, performance and cash flows of an entity, which may include, but is not limited to, information that helps users of financial statements to assess:\n\n(a) the nature of the lessee’s leasing activities;\n(b) future cash outflows to which the lessee is potentially exposed that are not reflected in the measurement of lease liabilities. This includes exposure arising from:\n(i) variable lease payments (as described in IFRS 16.B49);\n(ii) extension options and termination options (as described in IFRS 16.B50);\n(iii) residual value guarantees (as described in IFRS 16.B51); and\n(iv) leases not yet commenced to which the lessee is committed.\n(c) restrictions or covenants imposed by leases; and\n(d) sale and leaseback transactions (as described in IFRS 16.B52)?\n\nNote: Disclosures are still required for short-term leases, if material.  IFRS 16 B48-52 provide application guidance. Para 5.1 and 5.3 of the HMT application guidance is also helpful.",null,null,"IFRS 16.59\nIFRS 16.51",null,{"$f":"IF(ISBLANK(I271),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I271,'Link library'!$C:$C,0)),I271))","v":""},null,{"$f":"VLOOKUP(A271,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Disclosure - Short Term and Low Value Assets","1.3.136","Has the lessee disclosed the fact that it has applied the short term or low value exemptions mandated by the FReM?\n\n",null,null,"IFRS 16.60\nFReM 8.2\nIFRS 16 Application Guidance, para 1.5","FReM 8.2",{"$f":"IF(ISBLANK(I272),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I272,'Link library'!$C:$C,0)),I272))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A272,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessee","P","Disclosure - Short Term and Low Value Assets","1.3.137","If the lessee has elected to apply the practical expedient in IFRS 16.46A not to assess whether a rent concession relating to Covid-19 meeting the conditions in paragraph 46B is a lease modification, has the lessee disclosed:\n\n(a)that it has applied the practical expedient to all rent concessions that meet the conditions in paragraph 46B or, if not applied to all such rent concessions, information about the nature of the contracts to which it has applied the practical expedient (see IFRS 16.2); and\n\n(b)the amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions to which the lessee has applied the practical expedient in IFRS 16.46A?\n\nNote: This amendment has not yet been applied in the FReM.  Early application is permitted by the standard, but the consent of the relevant authority should be sought. ",null,null,"IFRS 16.60A",null,{"$f":"IF(ISBLANK(I273),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I273,'Link library'!$C:$C,0)),I273))","v":""},null,{"$f":"VLOOKUP(A273,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Operating Leases - Presentation","1.3.138","Has the lessor presented underlying assets subject to operating leases in its statement of financial position according to the nature of the underlying asset?",null,null,"IFRS 16.88",null,{"$f":"IF(ISBLANK(I274),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I274,'Link library'!$C:$C,0)),I274))","v":""},null,{"$f":"VLOOKUP(A274,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Lessor - disclosure","1.3.139","Have lessors disclosed the following amounts for the reporting period?\n(a) for finance leases:\n(i) selling profit or loss;\n(ii) finance income on the net investment in the lease; and\n(iii) income relating to variable lease payments not included in the measurement of the net investment in the lease.",null,null,"IFRS 16.90 (a)",null,{"$f":"IF(ISBLANK(I275),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I275,'Link library'!$C:$C,0)),I275))","v":""},null,{"$f":"VLOOKUP(A275,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Lessor - disclosure","1.3.140","(b) for operating leases, lease income, separately disclosing income relating to variable lease payments that do not depend on an index or a rate.",null,null,"IFRS 16.90 (b)",null,{"$f":"IF(ISBLANK(I276),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I276,'Link library'!$C:$C,0)),I276))","v":""},null,{"$f":"VLOOKUP(A276,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Lessor - disclosure","1.3.141","Have lessors provided the above disclosures in a tabular format, unless another format is more appropriate?",null,null,"IFRS 16.91",null,{"$f":"IF(ISBLANK(I277),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I277,'Link library'!$C:$C,0)),I277))","v":""},null,{"$f":"VLOOKUP(A277,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Lessor - disclosure","1.3.142","Have lessors disclosed additional qualitative and quantitative information about its leasing activities necessary to meet the disclosure objective of giving a basis for users to understand the impact of leases on the financial position, performance and cash flows of an entity?\n\nThis additional information includes, but is not limited to, information that helps users of financial statements to assess:\n(a) the nature of the lessor’s leasing activities; and\n(b) how the lessor manages the risk associated with any rights it retains in underlying assets. In particular, a lessor shall disclose its risk management strategy for the rights it retains in underlying assets, including any means by which the lessor reduces that risk. Such means may include, for example, buy-back agreements, residual value guarantees or variable lease payments for use in excess of specified limits.",null,null,"IFRS 16.89\nIFRS 16.92",null,{"$f":"IF(ISBLANK(I278),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I278,'Link library'!$C:$C,0)),I278))","v":""},null,{"$f":"VLOOKUP(A278,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Finance leases - Disclosure","1.3.143","Have lessors provided a qualitative and quantitative explanation of the significant changes in the carrying amount of the net investment in finance leases?",null,null,"IFRS 16.93",null,{"$f":"IF(ISBLANK(I279),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I279,'Link library'!$C:$C,0)),I279))","v":""},null,{"$f":"VLOOKUP(A279,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Finance leases - Disclosure","1.3.144","Have lessors disclosed a maturity analysis of the lease payments receivable, showing the undiscounted lease payments to be received on an annual basis for a minimum of each of the first five years and a total of the amounts for the remaining years? \n",null,null,"IFRS 16.94",null,{"$f":"IF(ISBLANK(I280),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I280,'Link library'!$C:$C,0)),I280))","v":""},null,{"$f":"VLOOKUP(A280,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Finance leases - Disclosure","1.3.145","Have lessors reconciled the undiscounted lease payments to the net investment in the lease?",null,null,"IFRS 16.94",null,{"$f":"IF(ISBLANK(I281),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I281,'Link library'!$C:$C,0)),I281))","v":""},null,{"$f":"VLOOKUP(A281,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Finance leases - Disclosure","1.3.146","Has the reconciliation identified the unearned finance income relating to the lease payments receivable and any discounted unguaranteed residual value?",null,null,"IFRS 16.94",null,{"$f":"IF(ISBLANK(I282),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I282,'Link library'!$C:$C,0)),I282))","v":""},null,{"$f":"VLOOKUP(A282,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Operating leases - Disclosure","1.3.147","In applying the disclosure requirements in IAS 16 Property, Plant and Equipment, has the lessor disaggregated each class of property, plant and equipment into assets subject to operating leases and assets not subject to operating leases?",null,null,"IFRS 16.95",null,{"$f":"IF(ISBLANK(I283),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I283,'Link library'!$C:$C,0)),I283))","v":""},null,{"$f":"VLOOKUP(A283,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Operating leases - Disclosure","1.3.148","Accordingly, has the lessor provided the disclosures required by IAS 16 for assets subject to an operating lease (by class of underlying asset) separately from owned assets held and used by the lessor?",null,null,"IFRS 16.95",null,{"$f":"IF(ISBLANK(I284),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I284,'Link library'!$C:$C,0)),I284))","v":""},null,{"$f":"VLOOKUP(A284,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["IFRS 16 Lessor","P","Operating leases - Disclosure","1.3.149","Has the lessor disclosed a maturity analysis of lease payments, showing the undiscounted lease payments to be received on an annual basis for a minimum of each of the first five years and a total of the amounts for the remaining years?",null,null,"IFRS 16.97",null,{"$f":"IF(ISBLANK(I285),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I285,'Link library'!$C:$C,0)),I285))","v":""},null,{"$f":"VLOOKUP(A285,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PFI",null,"Service concession arrangements","1.3.150","General information about service concession arrangements\nHas the following been disclosed (either individually for each service concession arrangement or in aggregate for each class of service concession arrangements) in each period:\n(a) a description of the arrangement?\n(b) significant terms of the arrangement that may affect the amount, timing and certainty of future cash flows (e.g. the period of the concession, repricing dates and the basis upon which re-pricing or re-negotiation is determined)?\n(c) the nature and extent (e.g. quantity, time period or amount as appropriate) of:\n      (i) rights to use specified assets?\n      (ii) obligations to provide or rights to expect provision of services?\n      (iii) obligations to acquire or build items of property, plant and equipment?\n      (iv) obligations to deliver or rights to receive specified assets at the end of the concession period?\n      (v) renewal and termination options?\n      (vi) other rights and obligations (e.g., major overhauls)?\n(d) changes in the arrangement occurring during the period?\n(e) how the service arrangement has been classified?\n\nNote: The disclosures required in accordance with SIC 29.6 of this Interpretation shall be provided individually for each service concession arrangement or in aggregate for each class of service concession arrangements. A class is a grouping of service concession arrangements involving services of a similar nature (eg toll collections, telecommunications and water treatment services).",null,null,"SIC 29.6\nSIC 29.7\n",null,null,null,{"$f":"VLOOKUP(A286,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PFI","P","Service concession arrangements","1.3.151","Cases where the entity is the operator\nWhere the entity is the operator, has the amount of revenue and profits or losses recognised in the period on exchanging construction services for a financial asset or an intangible asset been disclosed?",null,null,"SIC 29.6A\n",null,null,null,{"$f":"VLOOKUP(A287,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Provisions","P","Provisions - Overview","1.3.152","Do the provision disclosures reflect guidance from the FRC Thematic Review on best practice?",null,null,"BEST PRACTICE\nFRC Thematic Review IAS 37, October 2021",null,null,"FRC Thematic Report IAS37_October 2021",{"$f":"VLOOKUP(A288,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Provisions","P","Provisions - reconciliation of carrying amount","1.3.153","For each provision or class of provision as appropriate, has the entity disclosed:\n\n- the carrying amount at the beginning and end of the period;\n- additional provisions made in the period, including increases to existing provisions;\n- amounts used (i.e. incurred and charged against the provision) during the period;\n- unused amounts reversed during the period;\n- the increase during the period in the discounted amount arising from the passage of time; and\n- the effect of any change in the discount rate?\n\nNote: Comparative information is not required.",null,null,"IAS 37.84\n",null,null,null,{"$f":"VLOOKUP(A289,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Provisions","P","Provisions - additional information","1.3.154","For each provision or class of provision as appropriate, has the entity disclosed:\n\n- a brief description of the nature of the obligation and the expected timing of any outflows;\n- an indication of the uncertainties about the timing of the outflows (including major assumptions concerning future events where necessary);\n- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement;\n- how the provision is calculated; and\n- the discount rate where the time value of money is significant?",null,null,"IAS 37.84\nIAS 37.85\n",null,null,null,{"$f":"VLOOKUP(A290,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["CL","P","Contingent liabilities","1.3.155","Where the possibility of an outflow is not remote, has the following been disclosed for each class of contingent liability at the period end:\n(a) a brief description of the nature of the contingent liability? \n(b) where practicable, an estimate of its financial effect?\n(c) where practicable, an indication of the uncertainties relating to the amount or timing of any outflow?\n(d) where practicable, the possibility of any reimbursement?",null,null,"IAS 37.86",null,null,null,{"$f":"VLOOKUP(A291,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["CL","P","Contingent liabilities","1.3.156","Where it is not practicable to disclose points (b)-(d) under IAS 37.86, has this fact been stated?\n\nNote: Separate disclosure of information about a particular contingency need not be made if the information has a security marking.  ",null,null,"IAS 37.91",null,null,null,{"$f":"VLOOKUP(A292,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Decommissioning",null,"Decommissioning, restoration and environmental rehabilitation funds","1.3.157","Has the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds and any restrictions on access to the assets in the funds been disclosed? ",null,null,"IFRIC 5.11",null,null,null,{"$f":"VLOOKUP(A293,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Decommissioning",null,"Decommissioning, restoration and environmental rehabilitation funds","1.3.158","Where the entity has an obligation to make potential additional contributions that is not recognised as a liability, has the following information, except where the possibility of any outflow in settlement is remote, been disclosed:\n(a) a brief description of the nature of the contingent liability?\n(b) where practicable:\n(i) an estimate of its financial effect ?\n(ii) an indication of the uncertainties relating to the amount or timing of any outflow?\n(iii) the possibility of any reimbursement?",null,null,"IFRIC 5.12\nIAS 37.86",null,null,null,{"$f":"VLOOKUP(A294,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Decommissioning","P","Decommissioning, restoration and environmental rehabilitation funds","1.3.159","Where the entity accounts for its interest in the funds in accordance with IFRIC 5.9 (i.e. the contributor does not have control, joint control or significant influence over the fund), has the amount of any expected reimbursement, and the amount of any asset that has been recognised for that expected reimbursement, been disclosed?",null,null,"IFRIC 5.13\nIAS 37.85 (c)",null,null,null,{"$f":"VLOOKUP(A295,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Contingent Asset","P","Contingent assets","1.3.160","Where an inflow of economic benefits or service potential is probable, has the following been disclosed for contingent assets at the end of the reporting period: \n(a) a brief description of the nature of the contingent assets?\n(b) where practicable, an estimate of their financial effect (or otherwise a statement that it is not practicable to do so)?",null,null,"IAS 37.89\nIAS 37.91",null,null,null,{"$f":"VLOOKUP(A296,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Provisions","P","Prejudicial disclosure","1.3.161","In extremely rare cases, provisions and contingent liability disclosures can be expected to prejudice seriously the position of the entity in a dispute with other parties on the subject matter of the provision, contingent liability or contingent asset.\n\nIn these cases, has the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed, been stated?",null,null,"IAS 37.92",null,null,null,{"$f":"VLOOKUP(A297,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Government grant",null,"Government assistance","1.3.162","Has the entity disclosed: \n(a) the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements;\n(b) the nature and extent of government grants recognised in the financial statements and an indication of other forms of government assistance from which the entity has directly benefited; and\n(c) unfulfilled conditions and other contingencies attaching to government assistance that has been recognised?\n\nNote:  \nThis disclosure does not apply to benefits that that arise in determining the amount of tax such as R&D tax credits etc.  Examples would include free technical or marketing advice, the provision of guarantees and loans at nil or low interest rates.",null,null,"IAS 20.39",null,null,null,{"$f":"VLOOKUP(A298,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Government grant","P","Government assistance","1.3.163","Where an IFRS requires the separate disclosure of an item of income or expense, if that item has been affected by a government grant, then has the effect on that line in the SCI been disclosed?",null,null,"IAS 20.31",null,null,null,{"$f":"VLOOKUP(A299,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nCategories","1.3.164","Have the carrying amounts of each of the following categories been disclosed either in the SoFP or in the notes:\n(a) financial assets at fair value through profit or loss, showing separately (i) those designated as such on initial recognition or subsequently (in accordance with IFRS 9 6.7.1) and (ii) those that meet the definition of held for trading in IFRS 9;",null,null,"IFRS 7.8 (a)",null,null,null,{"$f":"VLOOKUP(A300,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nCategories","1.3.165","(b) financial liabilities at fair value through profit or loss, showing separately (i) those designated as such on initial recognition or subsequently (in accordance with IFRS 9 6.7.1) and (ii) those that meet the definition of held for trading in IFRS 9;",null,null,"IFRS 7.8 (e)",null,null,null,{"$f":"VLOOKUP(A301,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nCategories","1.3.166","(c) financial assets measured at amortised cost;",null,null,"IFRS 7.8 (f)",null,null,null,{"$f":"VLOOKUP(A302,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nCategories","1.3.167","(d) financial liabilities measured at amortised cost;",null,null,"IFRS 7.8 (g)",null,null,null,{"$f":"VLOOKUP(A303,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nCategories","1.3.168","(e) financial assets at fair value through other comprehensive income, showing separately (i) financial assets that are measured at fair value through other comprehensive income and (ii) investments in equity instruments designated as such upon initial recognition?",null,null,"IFRS 7.8 (h)",null,null,null,{"$f":"VLOOKUP(A304,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nAssets held at Fair Value Through Profit or Loss","1.3.169","Where the entity has designated a financial asset (or group of financial assets) as fair value through profit or loss, have the following been disclosed:\n(a) the maximum exposure to credit risk of the financial asset (or group of financial assets) at the end of the reporting period;\n",null,null,"IFRS 7.9 (a)",null,null,null,{"$f":"VLOOKUP(A305,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nAssets held at Fair Value Through Profit or Loss","1.3.170","(b) the amount by which any related credit derivatives or similar instruments mitigate that maximum exposure to credit risk;",null,null,"IFRS 7.9 (b)",null,null,null,{"$f":"VLOOKUP(A306,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nAssets held at Fair Value Through Profit or Loss","1.3.171","(c) (i) the amount of change, during the period and cumulatively, in the fair value of the financial asset (or group of financial assets) that is attributable to changes in the credit risk of the financial asset determined either:\n    - as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk, or\n    - using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset;\n\nNote: Changes in market conditions that give rise to market risk include changes in an observed (benchmark) interest rate, commodity price, foreign exchange rate or index of prices or rates.",null,null,"IFRS 7.9 (c)",null,null,null,{"$f":"VLOOKUP(A307,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nAssets held at Fair Value Through Profit or Loss","1.3.172","Has the entity disclosed:\n(c) (ii) a detailed description of the methods used to comply with the requirements of (c) (i) above, including an explanation of why the method is appropriate;",null,null,"IFRS 7.11 (a)",null,null,null,{"$f":"VLOOKUP(A308,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nAssets held at Fair Value Through Profit or Loss","1.3.173","If the entity believes that the disclosure it has given to comply with the requirements of (c) (i) above does not faithfully represent the change in the fair value of the financial asset or financial liability attributable to changes in its credit risk, has it disclosed:\n(c) (iii) the reasons for reaching this conclusion and the factors it believes are relevant;",null,null,"IFRS 7.11 (b)",null,null,null,{"$f":"VLOOKUP(A309,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nAssets held at Fair Value Through Profit or Loss","1.3.174","(d) the amount of the change in the fair value of any related credit derivatives or similar instruments that has occurred during the period and cumulatively since the financial asset was designated?",null,null,"IFRS 7.9",null,null,null,{"$f":"VLOOKUP(A310,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.175","Where the entity has designated a financial liability as at fair value through profit or loss, have the following been disclosed:\n(a) (i) the amount of change, cumulatively (during the period and cumulatively for financial liabilities where the entity is required to present the effects of changes in that liability's credit risk in other comprehensive income), in the fair value of the financial liability that is attributable to changes in the credit risk of that liability (the effects of changes in a liability's credit risk should be determined using the guidance in IFRS 9 paragraphs B5.7.13 to B5.7.20 - in summary, either\n- as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or\n- using an alternative method the entity believes more faithfully represents the amount of change in the liability's fair value that is attributable to changes in its credit risk); ",null,null,"IFRS 7.10\nIFRS 7.10A\nIFRS 9.5.7.7",null,null,null,{"$f":"VLOOKUP(A311,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.176","Has the entity disclosed:\n(a) (ii) a detailed description of the methods used to comply with the requirements of (a) (i) above, including an explanation of why the method is appropriate;",null,null,"IFRS 7.11 (a)",null,null,null,{"$f":"VLOOKUP(A312,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.177","If the entity believes that the disclosure it has given to comply with the requirements of (a) (i) above does not faithfully represent the change in the fair value of the financial asset or financial liability attributable to changes in its credit risk, has it disclosed:\n(a) (iii) the reasons for reaching this conclusion and the factors it believes are relevant;",null,null,"IFRS 7.11 (b)",null,null,null,{"$f":"VLOOKUP(A313,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.178","(b) the difference between the financial liability's carrying amount and the amount the entity would be contractually required to pay at maturity to the holder of the obligation;",null,null,"IFRS 7.10\nIFRS 7.10A\nIFRS 9.5.7.7",null,null,null,{"$f":"VLOOKUP(A314,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.179","For financial liabilities where the entity is required to present the effects of changes in that liability's credit risk in other comprehensive income, have the following additionally been disclosed (note these requirements do not apply to financial liabilities where the entity is required to present all changes in the fair value of that liability in profit or loss): \n(c) (i) any transfers of the cumulative gain or loss within equity during the period;",null,null,"IFRS 7.10\nIFRS 9.5.7.7\nIFRS 9.5.7.8",null,null,null,{"$f":"VLOOKUP(A315,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.180","(ii) the reason for such transfers;",null,null,"IFRS 7.10\nIFRS 9.5.7.7\nIFRS 9.5.7.8",null,null,null,{"$f":"VLOOKUP(A316,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.181","(d) if a liability is derecognised during the period, the amount (if any) presented in other comprehensive income that was realised at derecognition?",null,null,"IFRS 7.10\nIFRS 9.5.7.7\nIFRS 9.5.7.8",null,null,null,{"$f":"VLOOKUP(A317,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments","P","Financial Instruments - \nSoFP\nLiabilities held at Fair Value Through Profit or Loss","1.3.182","Has the entity disclosed a detailed description of the methodology or methodologies used to determine whether presenting the effects of changes in a liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss (see IFRS 9.5.7.7 and IFRS 9.5.7.8)? \n\nIf the entity is required to present the effects of changes in a liability's credit risk in profit or loss (see IFRS 9.5.7.8), the disclosure must include a detailed description of the economic relationship (between the characteristics of the liability and the characteristics of the other financial instrument that will offset the effects of changes in the liability's credit risk) described in IFRS 9.B5.7.6.",null,null,"IFRS 7.11 (c)",null,null,null,{"$f":"VLOOKUP(A318,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.183","If the entity has designated investments in equity instruments to be measured at fair value through other comprehensive income has it disclosed:\n(a) which investments in equity instruments have been designated to be measured at fair value through other comprehensive income;",null,null,"IFRS 7.11A (a)",null,null,null,{"$f":"VLOOKUP(A319,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.184","(b) the reasons for using this presentation alternative;",null,null,"IFRS 7.11A (b)",null,null,null,{"$f":"VLOOKUP(A320,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.185","(c) the fair value of each such investment at the end of the reporting period;",null,null,"IFRS 7.11A (c)",null,null,null,{"$f":"VLOOKUP(A321,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.186","(d) dividends recognised during the period, showing separately those related to investments derecognised during the reporting period and those related to investments held at the end of the reporting period;",null,null,"IFRS 7.11A (d)",null,null,null,{"$f":"VLOOKUP(A322,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.187","(e) any transfers of the cumulative gain or loss within equity during the period including the reason for such transfers?",null,null,"IFRS 7.11A (e)",null,null,null,{"$f":"VLOOKUP(A323,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.188","If the entity has derecognised investments in equity instruments measured at fair value through other comprehensive income during the reporting period, has it disclosed:\n(a) the reasons for disposing of the investments;",null,null,"IFRS 7.11B (a)",null,null,null,{"$f":"VLOOKUP(A324,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.189","(b) the fair value of the investments at the date of derecognition;",null,null,"IFRS 7.11B (b)",null,null,null,{"$f":"VLOOKUP(A325,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Financial Instruments - \nSoFP\nInvestments in equity instruments","1.3.190","(c) the cumulative gain or loss on disposal?",null,null,"IFRS 7.11B (c)",null,null,null,{"$f":"VLOOKUP(A326,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nReclassification of financial assets","1.3.191","If, in the current or previous reporting periods, it has reclassified any financial assets in accordance with IFRS 9.4.4.1 (changes in the business model for managing financial assets), has the entity disclosed: \n(a) the date of reclassification;",null,null,"IFRS 7.12B (a)",null,null,null,{"$f":"VLOOKUP(A327,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nReclassification of financial assets","1.3.192","(b) a detailed explanation of the change in business model and a qualitative description of its effect on the entity's financial statements;",null,null,"IFRS 7.12B (b)",null,null,null,{"$f":"VLOOKUP(A328,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nReclassification of financial assets","1.3.193","(c) the amount reclassified into and out of each category?",null,null,"IFRS 7.12B (c)",null,null,null,{"$f":"VLOOKUP(A329,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nReclassification of financial assets","1.3.194","For each reporting period following reclassification until derecognition, has the entity disclosed, for assets reclassified out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income:\n(a) the effective interest rate determined on the date of reclassification; and",null,null,"IFRS 7.12C (a)",null,null,null,{"$f":"VLOOKUP(A330,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nReclassification of financial assets","1.3.195","(b) the interest revenue recognised?",null,null,"IFRS 7.12C (b)",null,null,null,{"$f":"VLOOKUP(A331,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nReclassification of financial assets","1.3.196","If, since its last annual reporting date, the entity has reclassified financial assets (i) out of the fair value through other comprehensive income category so that they are measured at amortised cost or (ii) out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income, has it disclosed:\n(a) the fair value of the financial assets at the end of the reporting period; and",null,null,"IFRS 7.12D (a)",null,null,null,{"$f":"VLOOKUP(A332,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nReclassification of financial assets","1.3.197","(b) the fair value gain or loss that would have been recognised in profit or loss or other comprehensive income during the reporting period if the financial assets had not been reclassified?",null,null,"IFRS 7.12D (b)",null,null,null,{"$f":"VLOOKUP(A333,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nOffsetting","1.3.198","Where financial instruments are offset in accordance with IAS 32.42 (i.e. the entity currently has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously), has the entity disclosed the following quantitative information separately for recognised financial assets and liabilities:\n(a) the gross amounts of those recognised financial assets and recognised financial liabilities;",null,null,"IFRS 7.13A-C (a)",null,null,null,{"$f":"VLOOKUP(A334,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nOffsetting","1.3.199","(b) the amounts that set off in accordance with the criteria in IAS 32 when determining the net amounts presented in the SoFP;",null,null,"IFRS 7.13A-C (b)",null,null,null,{"$f":"VLOOKUP(A335,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nOffsetting","1.3.200","(c) the net amounts presented in the SoFP;",null,null,"IFRS 7.13A-C (c) ",null,null,null,{"$f":"VLOOKUP(A336,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nOffsetting","1.3.201","(d) the amounts subject to an enforceable master netting arrangement or similar, that are not otherwise included in section (b), including:\n(i) amounts related to recognised financial instruments that do not meet some or all of the offsetting criteria of IAS 32; and\n(ii) amounts related to financial collateral (including cash collateral);\n\nNote:  The total amount disclosed under (d) for an instrument shall be limited to the amount in (c) for that instrument, under IFRS 7.13D. ",null,null,"IFRS 7.13A-C (d)",null,null,null,{"$f":"VLOOKUP(A337,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nOffsetting","1.3.202","(e) the net amounts after deducting the amounts in (d) from the amounts in (c) above?",null,null,"IFRS 7.13A-C (e)",null,null,null,{"$f":"VLOOKUP(A338,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoFP\nOffsetting","1.3.203","Where the entity has instruments subject to enforceable master netting arrangements, is there a description of these in the disclosures, including the nature of those rights?",null,null,"IFRS 7.13E",null,null,null,{"$f":"VLOOKUP(A339,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments","P","Financial Instruments - \nSoFP\nOffsetting","1.3.204","If the information required by IFRS 7.13B-E is disclosed in more than one note to the financial statements, has the entity included cross-references between those notes?",null,null,"IFRS 7.13F",null,null,null,{"$f":"VLOOKUP(A340,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nCollateral pledged","1.3.205","Has the entity disclosed the carrying amount of financial assets it has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with IFRS 9.3.2.23(a)? (i.e. if the transferee has the right by contract or custom to sell or repledge the collateral, then the transferor shall reclassify that asset in its SoFP separately from other assets)?",null,null,"IFRS 7.14 (a)",null,null,null,{"$f":"VLOOKUP(A341,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nCollateral pledged","1.3.206","Have the terms and conditions relating to any pledge of collateral been disclosed?",null,null,"IFRS 7.14 (b)",null,null,null,{"$f":"VLOOKUP(A342,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - SoFP\nCollateral held","1.3.207","Where the entity holds collateral (of financial or non-financial assets) and is permitted to sell or repledge the collateral in the absence of default by the owner of the collateral, have the following been disclosed:\n(a) the fair value of the collateral held;",null,null,"IFRS 7.15 (a)",null,null,null,{"$f":"VLOOKUP(A343,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - SoFP\nCollateral held","1.3.208","(b) the fair value of any such collateral sold or repledged;",null,null,"IFRS 7.15 (b)",null,null,null,{"$f":"VLOOKUP(A344,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - SoFP\nCollateral held","1.3.209","(c) whether the entity has an obligation to return any such collateral sold or repledged;",null,null,"IFRS 7.15 (b)",null,null,null,{"$f":"VLOOKUP(A345,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - SoFP\nCollateral held","1.3.210","(d) the terms and conditions associated with its use of the collateral?",null,null,"IFRS 7.15 (c)",null,null,null,{"$f":"VLOOKUP(A346,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nSoFP\nLoss allowances","1.3.211","Has the entity disclosed any loss allowance in the notes to the financial statements? \n\nNote: the carrying amount of financial assets measured at fair value through other comprehensive income in accordance with paragraph IFRS 9.4.1.2A is not reduced by a loss allowance and an entity shall not present the loss allowance separately in the SoFP as a reduction of the carrying amount of the financial asset.",null,null,"IFRS 7.16A",null,null,null,{"$f":"VLOOKUP(A347,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities","P","Financial Instruments - \nSoFP\nCompound financial instruments with multiple embedded derivatives","1.3.212","Where the entity has issued an instrument that contains both a liability and an equity component (see IAS 32.28) and the instrument has multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument), has the existence of those features been disclosed?",null,null,"IFRS 7.17",null,null,null,{"$f":"VLOOKUP(A348,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nDefaults and breaches","1.3.213","For loans payable recognised at the end of the reporting period, have the following been disclosed:\n(a) details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable;",null,null,"IFRS 7.18 (a)",null,null,null,{"$f":"VLOOKUP(A349,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nDefaults and breaches","1.3.214","(b) the carrying amount of the loans payable in default at the end of the reporting period;",null,null,"IFRS 7.18 (b)",null,null,null,{"$f":"VLOOKUP(A350,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nDefaults and breaches","1.3.215","(c) whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue?",null,null,"IFRS 7.18 (c)",null,null,null,{"$f":"VLOOKUP(A351,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nDefaults and breaches","1.3.216","Where there were breaches of loan agreement terms other than those under IFRS 7.18 during the period and those breaches permitted the lender to demand accelerated repayment (unless the breaches were remedied, or the terms of the loan were renegotiated, on or before the end of the reporting period), have the following been disclosed: \n(a) details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable;",null,null,"IFRS 7.19",null,null,null,{"$f":"VLOOKUP(A352,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nSoFP\nDefaults and breaches","1.3.217","(b) the carrying amount of the loans payable in default at the end of the reporting period;",null,null,"IFRS 7.19",null,null,null,{"$f":"VLOOKUP(A353,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities","P","Financial Instruments - \nSoFP\nDefaults and breaches","1.3.218","(c) whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue?",null,null,"IFRS 7.19",null,null,null,{"$f":"VLOOKUP(A354,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoCNE & Equity\nItems of income, expense, gains or losses","1.3.219","Have the following items of income, expense, gains or losses been disclosed either in the SoCI or in the notes:\n(a) net gains or net losses on:\n\n(1) financial assets or financial liabilities measured at fair value through profit or loss, showing separately: \n(i) net gains/losses on financial assets or financial liabilities designated as such upon initial recognition or subsequently in accordance with IFRS 9.6.7.1; \n(ii) net gains/losses on financial assets or financial liabilities that are mandatorily measured at fair value through profit or loss in accordance with IFRS 9 (e.g. financial liabilities that meet the definition of held for trading in IFRS 9); \n(iii) [financial liabilities only] the amount of gain or loss recognised in other comprehensive income and \n(iv) [financial liabilities only] the amount recognised in profit or loss;\n\n(2) financial liabilities measured at amortised cost;\n\n(3) financial assets measured at amortised cost;\n\n(4) investments in equity instruments designated at fair value through other comprehensive income in accordance with IFRS 9.5.7.5;\n\n(5) financial assets measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A, showing separately \n(i) the amount of gain or loss recognised in other comprehensive income during the period and \n(ii) the amount reclassified upon derecognition from accumulated other comprehensive income to profit or loss for the period;",null,null,"IFRS 7.20 (a)",null,null,null,{"$f":"VLOOKUP(A355,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoCNE & Equity\nItems of income, expense, gains or losses","1.3.220","(b) total interest revenue and total interest expense (calculated using the effective interest method) for financial assets that are measured at amortised cost or that are measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A (showing these amounts separately); or financial liabilities that are not measured at fair value through profit or loss.",null,null,"IFRS 7.20 (b)",null,null,null,{"$f":"VLOOKUP(A356,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoCNE & Equity\nItems of income, expense, gains or losses","1.3.221","(c) fee income and expense (other than amounts included in determining the effective interest rate) arising from:\n(i) financial assets and financial liabilities that are not at fair value through profit or loss; and\n(ii) trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans, and other institution?",null,null,"IFRS 7.20 (c)",null,null,null,{"$f":"VLOOKUP(A357,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nSoCNE & Equity\nItems of income, expense, gains or losses","1.3.222","Has the entity disclosed: \n(i) an analysis of the gain or loss recognised in the SoCNE arising from the derecognition of financial assets measured at amortised cost, showing separately gains and losses arising from derecognition of those financial assets;",null,null,"IFRS 7.20A",null,null,null,{"$f":"VLOOKUP(A358,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments","P","Financial Instruments - \nSoCNE & Equity\nItems of income, expense, gains or losses","1.3.223","(ii) the reasons for derecognising those financial assets?",null,null,"IFRS 7.20A",null,null,null,{"$f":"VLOOKUP(A359,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nAccounting policies","1.3.224","Do the accounting policy disclosures for financial instruments include the following:\n(1) for financial liabilities designated as at fair value through profit or loss:\n(i) the nature of the financial liabilities the entity has designated as at fair value through profit or loss;",null,null,"IFRS 7.21\nIFRS 7.B5 (a)",null,null,null,{"$f":"VLOOKUP(A360,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nAccounting policies","1.3.225","(ii) the criteria for so designating such financial liabilities on initial recognition; and",null,null,"IFRS 7.21\nIFRS 7.B5 (a)",null,null,null,{"$f":"VLOOKUP(A361,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nAccounting policies","1.3.226","(iii) how the entity has satisfied the conditions in IFRS 9.4.2.2 for such designation;",null,null,"IFRS 7.21\nIFRS 7.B5 (a)",null,null,null,{"$f":"VLOOKUP(A362,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nAccounting policies","1.3.227","(2) for financial assets designated as measured at fair value through profit or loss:\n(i) the nature of the financial assets the entity has designated as measured at fair value through profit or loss; and",null,null,"IFRS 7.21 (aa)\nIFRS 7.B5",null,null,null,{"$f":"VLOOKUP(A363,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nAccounting policies","1.3.228","(ii) how the entity has satisfied the criteria in IFRS 9.4.1.5 for such designation;",null,null,"IFRS 7.21 (aa)\nIFRS 7.B5",null,null,null,{"$f":"VLOOKUP(A364,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nAccounting policies","1.3.229","(3) whether regular way purchases and sales of financial assets are accounted for at trade date or at settlement date (see IFRS 9.3.1.2)?",null,null,"IFRS 7.21 (c)\nIFRS 7.B5",null,null,null,{"$f":"VLOOKUP(A365,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments","P","Financial Instruments - \nAccounting policies","1.3.230","(4) how net gains or net losses on each category of financial instrument are determined (per IFRS 7.20(a)), for example, whether the net gains or net losses on items at fair value through profit or loss include interest or dividend income.",null,null,"IFRS 7.21 (e)\nIFRS 7.B5",null,null,null,{"$f":"VLOOKUP(A366,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.231","For those risk exposures that the entity hedges and for which it elects to apply hedge accounting:\n\nHas the entity presented the disclosures in a single note or separate section in its financial statements? \n\nNote: it need not duplicate information that is already presented elsewhere, provided that the information is incorporated by cross-reference from the financial statements to some other statement, such as a management commentary or risk report, that is available to users of the financial statements on the same terms as the financial statements and at the same time.\n",null,null,"IFRS 7.21A-B",null,null,null,{"$f":"VLOOKUP(A367,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.232","Has the entity used the same level of aggregation or disaggregation it uses for disclosure requirements of related information in both IFRS 9 Financial Instruments and IFRS 13 Fair Value Measurement?\n",null,null,"IFRS 7.21D",null,null,null,{"$f":"VLOOKUP(A368,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.233","Has the entity explained its risk management strategy for each risk category of risk exposures that it decides to hedge and for which hedge accounting is applied? \n\nNote: this explanation should enable users of financial statements to evaluate (for example):\n(a) how each risk arises;\n(b) how the entity manages each risk (this includes whether the entity hedges an item in its entirety for all risks or hedges a risk component (or components) of an item and why);\n(c) the extent of risk exposures that the entity manages.\n\nNote: in separating by risk category the information disclosed, the entity shall determine each risk category on the basis of the risk exposures it decides to hedge and for which hedge accounting is applied. The entity shall determine risk categories consistently for all hedge accounting disclosures.",null,null,"IFRS 7.22A\nIFRS 7.21C",null,null,null,{"$f":"VLOOKUP(A369,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.234","Does the explanation of the risk management strategy include (not limited to): \n(a) the hedging instruments that are used (and how they are used) to hedge risk exposures;",null,null,"IFRS 7.22B (a)",null,null,null,{"$f":"VLOOKUP(A370,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.235","(b) how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing hedge effectiveness; and",null,null,"IFRS 7.22B (b)",null,null,null,{"$f":"VLOOKUP(A371,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.236","(c) how the entity establishes the hedge ratio and what the sources of hedge ineffectiveness are?",null,null,"IFRS 7.22B (c)",null,null,null,{"$f":"VLOOKUP(A372,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.237","When the entity designates a specific risk component as a hedged item (see IFRS 9.6.3.7) has it provided qualitative or quantitative information about:\n(a) how the entity determined the risk component that is designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole); and",null,null,"IFRS 7.22C (a)",null,null,null,{"$f":"VLOOKUP(A373,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.238","(b) how the risk component relates to the item in its entirety (for example, the designated risk component historically covered on average 80 per cent of the changes in fair value of the item as a whole)?",null,null,"IFRS 7.22C (b)",null,null,null,{"$f":"VLOOKUP(A374,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.239","If the entity frequently resets (i.e. discontinues and restarts) hedging relationships because both the hedging instrument and the hedged item frequently change (i.e. the entity uses a dynamic process in which both the exposure and the hedging instruments used to manage that exposure do not remain the same for long), meaning the entity is exempt from the disclosure requirements in IFRS 7.23A, has it disclosed:\n(i) information about what the ultimate risk management strategy is in relation to those hedging relationships;",null,null,"IFRS 7.23C (b)",null,null,null,{"$f":"VLOOKUP(A375,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.240","(ii) a description of how it reflects its risk management strategy by using hedge accounting and designating those particular hedging relationships; and",null,null,"IFRS 7.23C (b)",null,null,null,{"$f":"VLOOKUP(A376,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.241","(iii) an indication of how frequently the hedging relationships are discontinued and restarted as part of the entity's process in relation to those hedging relationships?",null,null,"IFRS 7.23C (b)",null,null,null,{"$f":"VLOOKUP(A377,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.242","When the volume of hedging relationships to which the above exemption (IFRS 7.23C) applies is unrepresentative of normal volumes during the period (i.e. the volume at the reporting date does not reflect the volumes during the period) has the entity disclosed that fact and the reason it believes the volumes are unrepresentative?",null,null,"IFRS 7.24D",null,null,null,{"$f":"VLOOKUP(A378,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.243","If the entity is not exempt based on the above criteria in IFRS 7.23C, has it disclosed by risk category quantitative information to allow users of its financial statements to evaluate the terms and conditions of hedging instruments and how they affect the amount, timing and uncertainty of future cash flows of the entity? Does this breakdown include:\n(a) a profile of the timing of the nominal amount of the hedging instrument; and",null,null,"IFRS 7.23A-B (a)",null,null,null,{"$f":"VLOOKUP(A379,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.244","(b) if applicable, the average price or rate (for example strike or forward prices etc) of the hedging instrument?",null,null,"IFRS 7.23A-B (b)",null,null,null,{"$f":"VLOOKUP(A380,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.245","Has the entity disclosed by risk category a description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its term?",null,null,"IFRS 7.23D",null,null,null,{"$f":"VLOOKUP(A381,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.246","If other sources of hedge ineffectiveness emerge in a hedging relationship, has the entity disclosed those sources by risk category and explained the resulting hedge ineffectiveness?",null,null,"IFRS 7.23E",null,null,null,{"$f":"VLOOKUP(A382,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.247","For cash flow hedges, has the entity disclosed a description of any forecast transaction for which hedge accounting had been used in the previous period, but which is no longer expected to occur?",null,null,"IFRS 7.23F",null,null,null,{"$f":"VLOOKUP(A383,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.248","Has the entity disclosed, in a tabular format, the following amounts related to items designated as hedging instruments separately by risk category for each type of hedge (fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation):\n(a) the carrying amount of the hedging instruments (financial assets separately from financial liabilities);",null,null,"IFRS 7.24A (a)",null,null,null,{"$f":"VLOOKUP(A384,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.249","(b) the line item in the statement of financial position that includes the hedging instrument;",null,null,"IFRS 7.24A (b)",null,null,null,{"$f":"VLOOKUP(A385,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.250","(c) the change in fair value of the hedging instrument used as the basis for recognising hedge ineffectiveness for the period; and",null,null,"IFRS 7.24A (c) ",null,null,null,{"$f":"VLOOKUP(A386,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.251","(d) the nominal amounts (including quantities such as tonnes or cubic metres) of the hedging instruments?",null,null,"IFRS 7.24A (d)",null,null,null,{"$f":"VLOOKUP(A387,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.252","Has the entity disclosed, in a tabular format, the following amounts related to hedged items separately by risk category for the types of hedges as follows:\n(a) for fair value hedges:\n(i) the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities) ;",null,null,"IFRS 7.24B (a)",null,null,null,{"$f":"VLOOKUP(A388,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.253","(ii) the accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities) ;",null,null,"IFRS 7.24B (a)",null,null,null,{"$f":"VLOOKUP(A389,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.254","(iii) the line item in the statement of financial position that includes the hedged item;",null,null,"IFRS 7.24B (a)",null,null,null,{"$f":"VLOOKUP(A390,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.255","(iv) the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period; and",null,null,"IFRS 7.24B (a)",null,null,null,{"$f":"VLOOKUP(A391,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.256","(v) the accumulated amount of fair value hedge adjustments remaining in the statement of financial position for any hedged items that have ceased to be adjusted for hedging gains and losses in accordance with IFRS 9.6.5.10;",null,null,"IFRS 7.24B (a)",null,null,null,{"$f":"VLOOKUP(A392,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.257","(b) for cash flow hedges and hedges of a net investment in a foreign operation:\n(i) the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period (i.e. for cash flow hedges the change in value used to determine the recognised hedge ineffectiveness in accordance with paragraph 6.5.11(c)  of IFRS 9) ;",null,null,"IFRS 7.24B (b)",null,null,null,{"$f":"VLOOKUP(A393,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.258","(ii) the balances in the cash flow hedge reserve and the foreign currency translation reserve for continuing hedges that are accounted for in accordance with paragraphs 6.5.11 and 6.5.13(a)  of IFRS 9; and",null,null,"IFRS 7.24B (b)",null,null,null,{"$f":"VLOOKUP(A394,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.259","(iii) the balances remaining in the cash flow hedge reserve and the foreign currency translation reserve from any hedging relationships for which hedge accounting is no longer applied.",null,null,"IFRS 7.24B (b)",null,null,null,{"$f":"VLOOKUP(A395,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.260","Has the entity disclosed, in a tabular format, the following amounts separately by risk category for the types of hedges as follows:\n(a) for fair value hedges:\n(i) hedge ineffectiveness—i.e. the difference between the hedging gains or losses of the hedging instrument and the hedged item—recognised in profit or loss (or other comprehensive income for hedges of an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9) ; and",null,null,"IFRS 7.24C (a)",null,null,null,{"$f":"VLOOKUP(A396,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.261","(ii) the line item in the Statement of Comprehensive Net Expenditure that includes the recognised hedge ineffectiveness.",null,null,"IFRS 7.24C (a)",null,null,null,{"$f":"VLOOKUP(A397,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.262","(b) for cash flow hedges and hedges of a net investment in a foreign operation:\n(i) hedging gains or losses of the reporting period that were recognised in other comprehensive income;",null,null,"IFRS 7.24C (b)",null,null,null,{"$f":"VLOOKUP(A398,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.263","(ii) hedge ineffectiveness recognised in profit or loss;",null,null,"IFRS 7.24C (b)",null,null,null,{"$f":"VLOOKUP(A399,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.264","(iii) the line item in the Statement of Comprehensive Net Expenditure that includes the recognised hedge ineffectiveness;",null,null,"IFRS 7.24C (b)",null,null,null,{"$f":"VLOOKUP(A400,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.265","(iv) the amount reclassified from the cash flow hedge reserve or the foreign currency translation reserve into profit or loss as a reclassification adjustment (see IAS 1)  (differentiating between amounts for which hedge accounting had previously been used, but for which the hedged future cash flows are no longer expected to occur, and amounts that have been transferred because the hedged item has affected profit or loss) ;",null,null,"IFRS 7.24C (b)",null,null,null,{"$f":"VLOOKUP(A401,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.266","(v) the line item in the Statement of Comprehensive Net Expenditure that includes the reclassification adjustment (see IAS 1) ; and",null,null,"IFRS 7.24C (b)",null,null,null,{"$f":"VLOOKUP(A402,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.267","(vi) for hedges of net positions, the hedging gains or losses recognised in a separate line item in the Statement of Comprehensive Net Expenditure (see paragraph 6.6.4 of IFRS 9) .",null,null,"IFRS 7.24C (b)",null,null,null,{"$f":"VLOOKUP(A403,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.268","Has the entity provided a reconciliation of each component of equity and an analysis of other comprehensive income in accordance with IAS 1 that, taken together:\n\n(a) differentiates, at a minimum, between the amounts that relate to the disclosures in IFRS 7.24C(b)(i) and (b)(iv) as well as the amounts accounted for in accordance with IFRS 9.6.5.11(d)(i) and (d)(iii);\n\n(b) differentiates between the amounts associated with the time value of options that hedge transaction related hedged items and the amounts associated with the time value of options that hedge time-period related hedged items when an entity accounts for the time value of an option in accordance with IFRS 9.6.5.15; and\n\n(c) differentiates between the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge transaction related hedged items, and the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge time-period related hedged items when an entity accounts for those amounts in accordance with IFRS 9.6.5.16?\n\nNote: this information should be disclosed separately by risk category, but this disaggregation by risk may be provided in the notes to the financial statements. ",null,null,"IFRS 7.24E-F",null,null,null,{"$f":"VLOOKUP(A404,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.269","If the entity designated a financial instrument, or a proportion of it, as measured at fair value through profit or loss because it uses a credit derivative to manage the credit risk of that financial instrument, has it disclosed:\n(a) for credit derivatives that have been used to manage the credit risk of financial instruments designated as measured at fair value through profit or loss in accordance with IFRS 9.6.7.1, a reconciliation of each of the nominal amount and the fair value at the beginning and at the end of the period;",null,null,"IFRS 7.24G (a)",null,null,null,{"$f":"VLOOKUP(A405,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.270","(b) the gain or loss recognised in profit or loss on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss in accordance with IFRS 9.6.7.1; and",null,null,"IFRS 7.24G (b)",null,null,null,{"$f":"VLOOKUP(A406,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.271","(c) on discontinuation of measuring a financial instrument, or a proportion of it, at fair value through profit or loss, that financial instrument's fair value that has become the new carrying amount in accordance with paragraph IFRS 9.6.7.4 and the related nominal or principal amount (except for providing comparative information in accordance with IAS 1, an entity does not need to continue this disclosure in subsequent periods)?",null,null,"IFRS 7.24G (c)",null,null,null,{"$f":"VLOOKUP(A407,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.272","Uncertainty arising from interest rate benchmark reform\nWhere an entity applies the exceptions set out in IFRS 9 6.8.4-6.8.12 or IAS 39 102D-102N, have they disclosed:\n(a) the significant interest rate benchmarks to which the entity's hedging relationships are exposed;\n\nNote: An entity shall apply IFRS 9 6.8.4-6.8.12 to all hedging relationships directly affected by interest rate benchmark reform. These paragraphs apply only to such hedging relationships. A hedging relationship is directly affected by interest rate benchmark reform only if the reform gives risk to uncertainties about: the interest rate benchmark (contractually or non-contractually specified) designated as a hedged risk; and/ or the timing or the amount of interest rate benchmark-based cash flows of the hedged item or of the hedging instrument.\n\nFor the purpose of applying IFRS 9 6.8.4-6.8.12, the term 'interest rate benchmark reform' refers to the market-wide reform of an interest rate benchmark, including the replacement of an interest rate benchmark with an alternative benchmark rate such as that resulting from the recommendations set out in the Financial Stability Board's July 2014 report 'Reforming Major Interest Rate Benchmarks'.",null,null,"IFRS 7.24H (a)\nIFRS 9.6.8.1\nIFRS 9.6.8.2",null,null,null,{"$f":"VLOOKUP(A408,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.273","(b) the extent of the risk exposure the entity manages that is directly affected by the interest rate benchmark reform;",null,null,"IFRS 7.24H (b)",null,null,null,{"$f":"VLOOKUP(A409,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.274","(c) how the entity is managing the process to transition to alternative benchmark rates;",null,null,"IFRS 7.24H (c)",null,null,null,{"$f":"VLOOKUP(A410,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.275","(d) a description of significant assumptions or judgements the entity made in applying these paragraphs (for example, assumptions or judgements about when the uncertainty arising from interest rate benchmark reform is no longer present with respect to the timing and the amount of the interest rate benchmark-based cash flows); and",null,null,"IFRS 7.24H (d)",null,null,null,{"$f":"VLOOKUP(A411,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial Instruments - \nHedge accounting","1.3.276","(e) the nominal amount of the hedging instruments in those hedging relationships.",null,null,"IFRS 7.24H (e)",null,null,null,{"$f":"VLOOKUP(A412,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial instruments - additional disclosures related to interest rate benchmark reform","1.3.277","Additional disclosures related to interest rate benchmark reform\nHas the entity disclosed the following, to enable users of financial statements to understand the effect of interest rate benchmark reform on an entity's financial instruments and risk management strategy:\n(a) the nature and extent of risks to which the entity is exposed arising from financial instruments subject to interest rate benchmark reform, and how the entity manages these risks; and\n(b) the entity's progress in completing the transition to alternative benchmark rates, and how the entity is managing the transition.",null,null,"IFRS 7.24I",null,null,null,{"$f":"VLOOKUP(A413,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial instruments - additional disclosures related to interest rate benchmark reform","1.3.278","To meet the objectives of IFRS 7.24I, has the entity disclosed:\n(a) how the entity is managing the transition to alternative benchmark rates,\n(b) its progress at the reporting date; and\n(c) the risks to which it is exposed arising from financial instruments because of the transition",null,null,"IFRS 7.24J (a)",null,null,null,{"$f":"VLOOKUP(A414,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial instruments - additional disclosures related to interest rate benchmark reform","1.3.279","(d) Disaggregated by significant interest rate benchmark subject to interest rate benchmark reform, quantitative information about financial instruments that have yet to transition to an alternative benchmark rate as at the end of the reporting period, showing separately:\n(i) non-derivative financial assets;\n(ii) non-derivative financial liabilities; and\n(iii) derivatives",null,null,"IFRS 7.24J (b)",null,null,null,{"$f":"VLOOKUP(A415,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting",null,"Financial instruments - additional disclosures related to interest rate benchmark reform","1.3.280","(e) if the risks identified in IFRS 7.24J(a) have resulted in changes to an entity's risk management strategy (see IFRS 7.22A), a description of these changes.",null,null,"IFRS 7.24J (c) ",null,null,null,{"$f":"VLOOKUP(A416,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.281","Where the entity does not recognise a gain or loss on initial recognition of a financial asset or financial liability because the fair value is neither evidenced by a quoted price in an active market for an identical asset or liability (i.e. a Level 1 input) nor based on a valuation technique that uses only data from observable markets (see IFRS 9.B5.1.2A), has it disclosed by class of financial asset or financial liability:\n(a) its accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability (see paragraph IFRS 9.B5.1.2A(b));",null,null,"IFRS 7.28 (a)",null,null,null,{"$f":"VLOOKUP(A417,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.282","(b) the aggregate difference yet to be recognised in profit or loss at the beginning and end of the period and a reconciliation of changes in the balance of this difference;",null,null,"IFRS 7.28 (b)",null,null,null,{"$f":"VLOOKUP(A418,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.283","(c) why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports the fair value?",null,null,"IFRS 7.28 (c)",null,null,null,{"$f":"VLOOKUP(A419,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.284","Fair value\nExcept where either of the conditions below applies, has the fair value of each class of financial assets and financial liabilities been disclosed in a way that permits it to be compared with its carrying amount?\n\nExceptions:\n- When the carrying amount is a reasonable approximation of fair value, for example, for financial instruments such as short-term trade receivables and payables; or\n- for a contract containing a discretionary participation feature (as described in IFRS 4) if the fair value of that feature cannot be measured reliably; or\n- for lease liabilities.\n\nNote: in disclosing fair values, an entity shall group financial assets and financial liabilities into classes, but shall offset them only to the extent that their carrying amounts are offset in the SoFP.",null,null,"IFRS 7.25\nIFRS 7.26\nIFRS 7.29",null,null,null,{"$f":"VLOOKUP(A420,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.285","In the cases described in IFRS 7.29(c) [where disclosure of fair value is not required for a contract containing a discretionary participation feature (as described in IFRS 4) if the fair value of that feature cannot be measured reliably], has information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those financial assets or financial liabilities and their fair value been disclosed, including:\n(a) the fact that fair value information has not been disclosed for these instruments because their fair value cannot be measured reliably?",null,null,"IFRS 7.30 (a)",null,null,null,{"$f":"VLOOKUP(A421,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.286","(b) a description of the financial instruments, their carrying amount, and an explanation of why fair value cannot be measured reliably?",null,null,"IFRS 7.30 (b)",null,null,null,{"$f":"VLOOKUP(A422,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.287","(c) information about the market for the instruments?",null,null,"IFRS 7.30 (c)",null,null,null,{"$f":"VLOOKUP(A423,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.288","(d) information about whether and how the entity intends to dispose of the financial instruments?",null,null,"IFRS 7.30 (d)",null,null,null,{"$f":"VLOOKUP(A424,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - Fair Value","1.3.289","(e) where financial instruments whose fair value previously could not be reliably measured are derecognised, that fact, their carrying amount at the time of derecognition, and the amount of gain or loss recognised?",null,null,"IFRS 7.30 (e)",null,null,null,{"$f":"VLOOKUP(A425,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Hedge Accounting","P","Financial Instruments - Fair Value","1.3.290","For a hedge of a group of items with offsetting risk positions (i.e. in a hedge of a net position) whose hedged risk affects different line items in the performance statement, has the entity presented any hedging gains or losses in that statement in a separate line from those affected by the hedged items? In the performance statement, the amount in the line item that relates to the hedged item itself (for example, revenue or cost of sales) should remain unaffected.",null,null,"IFRS 9.6.6.4",null,null,null,{"$f":"VLOOKUP(A426,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments -\nSignificance for entity's financial position and performance\n\nNEW 2023-24","1.3.291","Does the information disclosed under paragraphs 8 to 29 of IFRS 7 (including items 1.3.164 to 1.3.284 in this checklist) include information that enables users of its financial statements to evaluate the significance of financial instruments for its financial position and performance?\n\nGuidance: If material to your organisation, you should split out of net gains on investment assets and income returns from these investments.",null,null,"IFRS 7.7",null,null,null,{"$f":"VLOOKUP(A427,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks","1.3.292","For each type of risk arising from financial instruments, has the following been disclosed:\n(a) the exposures to risk and how they arise?",null,null,"IFRS 7.33 (a)",null,null,null,{"$f":"VLOOKUP(A428,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks","1.3.293","(b) its objectives, policies and processes for managing the risk and the methods used to measure the risk?",null,null,"IFRS 7.33 (b)",null,null,null,{"$f":"VLOOKUP(A429,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks","1.3.294","(c) any changes in either of these from the previous period?",null,null,"IFRS 7.33 (c)",null,null,null,{"$f":"VLOOKUP(A430,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks","1.3.295","For each type of risk arising from financial instruments, have the following been disclosed:\n(a) summary quantitative data about its exposure to that risk at the end of the reporting period;\n\nNote: This disclosure in (a) should be based on the information provided internally to key management personnel of the entity.",null,null,"IFRS 7.34 (a)",null,null,null,{"$f":"VLOOKUP(A431,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks","1.3.296","(b) the disclosures required under IFRS 7.35A-42, to the extent not provided in accordance with (a);",null,null,"IFRS 7.34 (b)",null,null,null,{"$f":"VLOOKUP(A432,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks","1.3.297","(c) concentration of risk if not apparent from other disclosures?",null,null,"IFRS 7.34 (c)",null,null,null,{"$f":"VLOOKUP(A433,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks","1.3.298","Where the quantitative data disclosed as at the end of the reporting period are unrepresentative of the entity's exposure to risk during the period, has further information that is representative been disclosed?",null,null,"IFRS 7.35",null,{"$f":"IF(ISBLANK(I434),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I434,'Link library'!$C:$C,0)),I434))","v":""},null,{"$f":"VLOOKUP(A434,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.299","Has the entity explained its credit risk management practices and how they relate to the recognition and measurement of expected credit losses, disclosing information that enables users of financial statements to understand and evaluate:\n(a) how the entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including, if and how:\n(i) financial instruments are considered to have low credit risk in accordance with IFRS 9.5.5.10, including the classes of financial instruments to which it applies; and\n(ii) the presumption in IFRS 9.5.5.11, that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted;\n\nNote on FReM adaptation: \nExpected credit losses are not required to be recognised for balances with other central government departments and their agencies, the Government's Exchequer Funds and the Bank of England. Balances between a parent department and its executive agencies and ALBs are not covered by this exception.  See FReM IFRS adaptations (1) and (2) for further detail. ",null,null,"IFRS 7.35F (a)\nFReM Table 8.2","FReM 8.2",{"$f":"IF(ISBLANK(I435),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I435,'Link library'!$C:$C,0)),I435))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A435,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.300","(b) the entity's definitions of default, including the reasons for selecting those definitions;\n\nNote: this information may include: \n(1) the qualitative and quantitative factors considered in defining default;\n(2) whether different definitions have been applied to different types of financial instruments; and\n(3) assumptions about the cure rate (i.e. the number of financial assets that return to a performing status) after a default occurred on the financial asset.",null,null,"IFRS 7.35F (b)\nIFRS 7.B8A",null,null,null,{"$f":"VLOOKUP(A436,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.301","(c) how the instruments were grouped if expected credit losses were measured on a collective basis;",null,null,"IFRS 7.35F (c)",null,null,null,{"$f":"VLOOKUP(A437,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.302","(d) how the entity determined that financial assets are credit-impaired financial assets;",null,null,"IFRS 7.35F (d)",null,null,null,{"$f":"VLOOKUP(A438,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.303","(e) the entity's write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity; and",null,null,"IFRS 7.35F (e)",null,null,null,{"$f":"VLOOKUP(A439,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.304","(f) how the requirements in IFRS 9.5.5.12 for the modification of contractual cash flows of financial assets have been applied, including how the entity:\n\n(i) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses in accordance with paragraph IFRS 9.5.5.5; and\n\n(ii) monitors the extent to which the loss allowance on financial assets meeting the criteria in (i) is subsequently remeasured at an amount equal to lifetime expected credit losses in accordance with IFRS 9.5.5.3?\n\nNote: this may  include information about modified financial assets meeting the criteria in (i) for which the loss allowance has reverted to being measured at an amount equal to lifetime expected credit losses (i.e. a deterioration rate).",null,null,"IFRS 7.35F (f)\nIFRS 7.B8B",null,null,null,{"$f":"VLOOKUP(A440,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.305","Has the entity explained the inputs, assumptions and estimation techniques used to apply the requirements in IFRS 9.5.5, disclosing:\n(a) the basis of inputs and assumptions and the estimation techniques used to:\n\n(i) measure the 12-month and lifetime expected credit losses;\n\n(ii) determine whether the credit risk of financial instruments has increased significantly since initial recognition; and\n\n(iii) determine whether a financial asset is a credit-impaired financial asset;\n\nNote: this may include information obtained from internal historical information or rating reports and assumptions about the expected life of financial instruments and the timing of the sale of collateral. ",null,null,"IFRS 7.35G (a)\nIFRS 7.B8C",null,null,null,{"$f":"VLOOKUP(A441,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.306","(b) how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information; and",null,null,"IFRS 7.35G (b)",null,null,null,{"$f":"VLOOKUP(A442,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.307","(c) changes in the estimation techniques or significant assumptions made during the reporting period and the reasons for those changes? ",null,null,"IFRS 7.35G (c)",null,null,null,{"$f":"VLOOKUP(A443,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.308","Has the entity provided, by class of financial instrument, a reconciliation from the opening balance to the closing balance of the loss allowance, in a table, showing separately the changes during the period for:\n(a) the loss allowance measured at an amount equal to 12-month expected credit losses;",null,null,"IFRS 7.35H (a)",null,null,null,{"$f":"VLOOKUP(A444,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.309","(b) the loss allowance measured at an amount equal to lifetime expected credit losses for:\n(i) financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets;",null,null,"IFRS 7.35H (b)",null,null,null,{"$f":"VLOOKUP(A445,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.310","(ii) financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired); and",null,null,"IFRS 7.35H (b)",null,null,null,{"$f":"VLOOKUP(A446,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.311","(iii) trade receivables, contract assets or lease receivables for which the loss allowances are measured in accordance with paragraph 5.5.15 of IFRS 9;",null,null,"IFRS 7.35H (b)",null,null,null,{"$f":"VLOOKUP(A447,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.312","(c) financial assets that are purchased or originated credit-impaired. In addition to the reconciliation, an entity shall disclose the total amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period?",null,null,"IFRS 7.35H (c)",null,null,null,{"$f":"VLOOKUP(A448,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.313","Has the entity provided an explanation of how significant changes in the gross carrying amount of financial instruments during the period contributed to changes in the loss allowance? \n\nNote: the information should be provided separately for financial instruments that represent the loss allowance as listed in IFRS 7.35H(a)–(c) and should include relevant qualitative and quantitative information. Examples of changes in the gross carrying amount of financial instruments that contributed to the changes in the loss allowance may include:\n(a) changes because of financial instruments originated or acquired during the reporting period;\n(b) the modification of contractual cash flows on financial assets that do not result in a derecognition of those financial assets in accordance with IFRS 9;\n(c) changes because of financial instruments that were derecognised (including those that were written-off) during the reporting period; and\n(d) changes arising from whether the loss allowance is measured at an amount equal to 12-month or lifetime expected credit losses.",null,null,"IFRS 7.35I",null,null,null,{"$f":"VLOOKUP(A449,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.314","Has the entity disclosed the following, to enable users of the financial statements to understand the nature and effect of modifications of contractual cash flows on financial assets that have not resulted in derecognition and the effect of such modifications on the measurement of expected credit losses: \n(a) the amortised cost before the modification and the net modification gain or loss recognised for financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses;\n\nNote: the requirement in (a) applies to those trade receivables, contract assets or lease receivables on which lifetime expected credit losses are recognised in accordance with IFRS 9.5.5.15, if those financial assets are modified while more than 30 days past due.",null,null,"IFRS 7.35J (a)\nIFRS 7.35A (a)",null,null,null,{"$f":"VLOOKUP(A450,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.315","(b) the gross carrying amount at the end of the reporting period of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses?",null,null,"IFRS 7.35J (b)",null,null,null,{"$f":"VLOOKUP(A451,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.316","Has the entity disclosed by class of financial instrument, to enable users of financial statements to understand the effect of collateral and other credit enhancements on the amounts arising from expected credit losses: \n(a) the amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (e.g. netting agreements that do not qualify for offset in accordance with IAS 32);\n\nNote: for a financial asset, this is typically the gross carrying amount, net of:\n(1) any amounts offset in accordance with IAS 32; and\n(2) any loss allowance recognised in accordance with IFRS 9. ",null,null,"IFRS 7.35K (a)\nIFRS 7.B9",null,null,null,{"$f":"VLOOKUP(A452,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.317","(b)a narrative description of collateral held as security and other credit enhancements, including:\n\n(i) a description of the nature and quality of the collateral held;\n(ii) an explanation of any significant changes in the quality of that collateral or credit enhancements as a result of deterioration or changes in the collateral policies of the entity during the reporting period; and\n(iii) information about financial instruments for which an entity has not recognised a loss allowance because of the collateral.\n\nNote: the requirement in (b) does not apply to lease receivables.\n\nThe narrative description might include information about: \n- the main types of collateral held as security and other credit enhancements (examples of the latter being guarantees, credit derivatives and netting agreements that do not qualify for offset in accordance with IAS 32);\n- the volume of collateral held and other credit enhancements and its significance in terms of the loss allowance;\n- the policies and processes for valuing and managing collateral and other credit enhancements;\n- the main types of counterparties to collateral and other credit enhancements and their creditworthiness; and\n- information about risk concentrations within the collateral and other credit enhancements.",null,null,"IFRS 7.35K (b)\nIFRS 7.35A (b)\nIFRS 7.B8G",null,null,null,{"$f":"VLOOKUP(A453,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.318","(c) quantitative information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date?",null,null,"IFRS 7.35K (c)",null,null,null,{"$f":"VLOOKUP(A454,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk","1.3.319","Has the entity disclosed the contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity?",null,null,"IFRS 7.35L",null,null,null,{"$f":"VLOOKUP(A455,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk Exposure","1.3.320","Has the entity disclosed, by credit risk rating grades, the gross carrying amount of financial assets and the exposure to credit risk on loan commitments and financial guarantee contracts? This information shall be provided separately for financial instruments:\n\n(a) for which the loss allowance is measured at an amount equal to 12-month expected credit losses;\n\n(b) for which the loss allowance is measured at an amount equal to lifetime expected credit losses and that are:\n(i) financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets;\n(ii) financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired); and\n(iii) trade receivables, contract assets or lease receivables for which the loss allowances are measured in accordance with IFRS 9.5.5.15;\n\n(c) that are purchased or originated credit-impaired financial assets.\n\nNote: this information may be based on a provision matrix (see IFRS 9.B5.5.35) for trade receivables, contract assets and lease receivables to which the entity applies IFRS 9.5.5.15.\n\nThe number of credit risk rating grades used should be consistent with the number that the entity reports to key management personnel for credit risk management purposes. If past due information is the only borrower-specific information available and the entity uses past due information to assess whether credit risk has increased significantly since initial recognition in accordance with IFRS 9.5.5.11, the entity should provide an analysis by past due status for those financial assets.\n\nWhere the entity has measured expected credit losses on a collective basis and cannot allocate individual gross carrying amounts to credit risk rating grades, it should apply the above requirements to those financial instruments that can be directly allocated a credit risk rating grade and disclosure separately the gross carrying amount of financial instruments for which lifetime expected credit losses have been measured on a collective basis. ",null,null,"IFRS 7.35M-N\nIFRS 7.B8I-J",null,null,null,{"$f":"VLOOKUP(A456,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nCredit Risk Exposure","1.3.321","If the disclosures on credit risk described above (IFRS 7.35F-35N) are insufficient to enable users of financial statements to understand the effect of credit risk on the amount, timing and uncertainty of future cash flows., has the entity disclosed additional information that is necessary to meet these objectives?",null,null,"IFRS 7.35E\nIFRS 7.35B",null,null,null,{"$f":"VLOOKUP(A457,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nRisks - \nCredit Risk Exposure","1.3.322","For all financial instruments within the scope of IFRS 7 but to which the impairment requirements in IFRS 9 are not applied, has the entity disclosed, by class of financial instrument:\n(a) the amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (e.g. netting agreements that do not quality for offset in accordance with IAS 32);\n\nNote: for a financial asset, this is typically the gross carrying amount, net of:\n(1) any amounts offset in accordance with IAS 32; and\n(2) any loss allowance recognised in accordance with IFRS 9. \n\nThe disclosure in (a) is not required for financial instruments whose carrying amount best represents the maximum exposure to credit risk.",null,null,"IFRS 7.36 (a)\nIFRS 7.B9",null,null,null,{"$f":"VLOOKUP(A458,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nRisks - \nCredit Risk Exposure","1.3.323","(b) a description of collateral held as security and other credit enhancements, and their financial effect (e.g. quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk (whether disclosed in accordance with (a) or represented by the carrying amount of a financial instrument)?",null,null,"IFRS 7.36 (b)",null,null,null,{"$f":"VLOOKUP(A459,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nRisks - \nCredit Risk Exposure","1.3.324","Where an entity obtains financial or non-financial assets during the period by taking possession of collateral it holds as security or calling on other credit enhancements (e.g. guarantees), and such assets meet the recognition criteria in other IFRSs, have the following been disclosed:\n(a) the nature and carrying amount of the assets obtained;",null,null,"IFRS 7.38 (a)",null,null,null,{"$f":"VLOOKUP(A460,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial assets",null,"Financial Instruments - \nRisks - \nCredit Risk Exposure","1.3.325","(b) where the assets are not readily convertible into cash, its policies for disposing of such assets or for using them in its operations?",null,null,"IFRS 7.38 (b)",null,null,null,{"$f":"VLOOKUP(A461,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nRisks - \nLiquidity Risk","1.3.326","Liquidity Risk\nHave the following been disclosed:\n(a) a maturity analysis for non-derivative financial liabilities that shows the remaining contractual maturities;",null,null,"IFRS 7.39 (a)",null,null,null,{"$f":"VLOOKUP(A462,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nRisks - \nLiquidity Risk","1.3.327","(b) a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows;",null,null,"IFRS 7.39 (b)",null,null,null,{"$f":"VLOOKUP(A463,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities",null,"Financial Instruments - \nRisks - \nLiquidity Risk","1.3.328","(c) a description of how the entity manages the liquidity risk inherent in points (a) and (b)?",null,null,"IFRS 7.39 (c)",null,null,null,{"$f":"VLOOKUP(A464,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nMarket Risk","1.3.329","Market Risk\nExcept where the entity prepares a sensitivity analysis as described under IFRS 7.41, have the following been disclosed:\n(a) a sensitivity analysis for each type of market risk to which the entity is exposed at the end of the reporting period, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date;",null,null,"IFRS 7.40 (a)",null,null,null,{"$f":"VLOOKUP(A465,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nMarket Risk","1.3.330","(b) the methods and assumptions used in preparing the sensitivity analysis;",null,null,"IFRS 7.40 (b)",null,null,null,{"$f":"VLOOKUP(A466,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nMarket Risk","1.3.331","(c) changes from the previous period in the methods and assumptions used, and the reasons for such changes?",null,null,"IFRS 7.40 (c)",null,null,null,{"$f":"VLOOKUP(A467,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nMarket Risk","1.3.332","Where the entity prepares a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (e.g. interest rates and exchange rates) and uses it to manage financial risks, have they disclosed:\n(a) an explanation of the method used in preparing such a sensitivity analysis, and of the main parameters and assumptions underlying the data provided;",null,null,"IFRS 7.41 (a)",null,null,null,{"$f":"VLOOKUP(A468,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nMarket Risk","1.3.333","(b) an explanation of the objective of the method used and of limitations that may result in the information not fully reflecting the fair value of the assets and liabilities involved?",null,null,"IFRS 7.41 (b)",null,null,null,{"$f":"VLOOKUP(A469,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Financial Instruments - \nRisks - \nMarket Risk","1.3.334","Where the sensitivity analyses disclosed either in accordance with IFRS 7.40 or IFRS 7.41 are unrepresentative of a risk inherent in a financial instrument, has that fact and the reason the entity believes the sensitivity analyses are unrepresentative been disclosed?",null,null,"IFRS 7.42",null,null,null,{"$f":"VLOOKUP(A470,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.335","Where an entity has transferred financial assets that are not derecognised, has the following been disclosed in a single note to the financial statements for each class of transferred financial assets: \n(a) the nature of the transferred assets?",null,null,"IFRS 7.42D (a)",null,null,null,{"$f":"VLOOKUP(A471,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.336","(b) the nature of the risks and rewards of ownership to which the entity is exposed?",null,null,"IFRS 7.42D (b)",null,null,null,{"$f":"VLOOKUP(A472,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.337","(c) a description of the nature of the relationship between the transferred assets and the associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets?",null,null,"IFRS 7.42D (c) ",null,null,null,{"$f":"VLOOKUP(A473,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.338","(d) when the counterparty to the associated liabilities has recourse only to the transferred assets, a schedule that sets out the fair value of the transferred assets, the fair value of the associated liabilities and the net position (the difference between the fair value of the transferred assets and the associated liabilities)?",null,null,"IFRS 7.42D (d)",null,null,null,{"$f":"VLOOKUP(A474,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.339","(e) when the entity continues to recognise all of the transferred assets, the carrying amounts of the transferred assets and the associated liabilities?",null,null,"IFRS 7.42D (e)",null,null,null,{"$f":"VLOOKUP(A475,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.340","(f) when the entity continues to recognise the assets to the extent of its continuing involvement, the total carrying amount of the original assets before the transfer, the carrying amount of the assets that the entity continues to recognise, and the carrying amount of the associated liabilities?",null,null,"IFRS 7.42D (f)",null,null,null,{"$f":"VLOOKUP(A476,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.341","Where an entity derecognises transferred financial assets but has continuing involvement in them, for each type of continuing involvement has the following information been disclosed (this information may be aggregated for a particular asset):\n(a) the carrying amount of the assets and liabilities that are recognised in the entity's statement of financial position and represent the entity's continuing involvement in the derecognised financial assets, and the line items in which the carrying amount of those assets and liabilities are recognised?",null,null,"IFRS 7.42E-F (a)",null,null,null,{"$f":"VLOOKUP(A477,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.342","(b) the fair value of the assets and liabilities that represent the entity's continuing involvement in the derecognised financial assets?",null,null,"IFRS 7.42E-F (b)",null,null,null,{"$f":"VLOOKUP(A478,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.343","(c) the amount that best represents the entity's maximum exposure to loss from its continuing involvement in the derecognised financial assets, and information showing how the maximum exposure to loss is determined?",null,null,"IFRS 7.42E-F (c)",null,null,null,{"$f":"VLOOKUP(A479,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.344","(d) the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (e.g. the strike price in an option agreement) or other amounts payable to the transferee in respect of the transferred assets. If the cash outflow is variable then the amount disclosed should be based on the conditions that exist at each reporting date?",null,null,"IFRS 7.42E-F (d)",null,null,null,{"$f":"VLOOKUP(A480,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.345","(e) a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase the derecognised financial assets or other amounts payable to the transferee in respect of the transferred assets, showing the remaining contractual maturities of the entity's continuing involvement?",null,null,"IFRS 7.42E-F (e)",null,null,null,{"$f":"VLOOKUP(A481,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.346","(f) qualitative information that explains and supports the quantitative disclosures required in (a)-(e)?",null,null,"IFRS 7.42E-F (f)",null,null,null,{"$f":"VLOOKUP(A482,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.347","Where an entity has continuing involvement in a derecognised asset, has the following been disclosed for each type of continuing involvement for each period for which a SoCNE is presented:\n(a) the gain or loss recognised at the date of transfer of the assets?",null,null,"IFRS 7.42G (a)",null,null,null,{"$f":"VLOOKUP(A483,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.348","(b) income and expenses recognised, both in the reporting period and cumulatively, from the entity's continuing involvement in the derecognised financial assets?",null,null,"IFRS 7.42G (b)",null,null,null,{"$f":"VLOOKUP(A484,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial asset transfers",null,"Financial asset transfers - entity has transferred but not derecognised assets","1.3.349","(c) if the total amount of proceeds from transfer activity (that qualifies for derecognition) in a reporting period is not evenly distributed throughout the reporting period (e.g. if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period):\n• when the greatest transfer activity took place within that reporting period (e.g. the last five days before the end of the reporting period)?\n• the amount (e.g. related gains or losses) recognised from transfer activity in that part of the reporting period? and\n• the total amount of proceeds from transfer activity in that part of the reporting period?",null,null,"IFRS 7.42G (c)",null,null,null,{"$f":"VLOOKUP(A485,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities","P","Financial instruments - loans classified as current liabilities","1.3.350","Has the entity disclosed the following as non-adjusting events under IAS 10, in respect of loans classified as current liabilities, if the following events occur between the end of the reporting period and the date the financial statements are authorised for issue? \n- Refinancing on a long-term basis;\n- Rectification of a breach of a long-term loan arrangement; and\n- The granting by the lender of a period of grace to rectify a breach of a long-term loan arrangement ending at least twelve months after the reporting period?",null,null,"IAS 1.76",null,null,null,{"$f":"VLOOKUP(A486,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities","P","Financial instruments - equity instrument issued which extinguishes or part-extinguishes a financial liability","1.3.351","Where an equity instrument has been issued which extinguishes, or part extinguishes a financial liability, has any gain or loss either been disclosed as a separate line in profit or loss or disclosed in the notes to the financial statements?",null,null,"IFRIC 19.11",null,null,null,{"$f":"VLOOKUP(A487,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities","P","Financial Instruments - Change in redemption prohibition","1.3.352","Where a change in the prohibition against the redemption of a financial instrument (excluding those that will or may be settled in the entity's own equity instruments) leads to a transfer between financial liabilities and equity, has the amount, timing and reason for the transfer been separately disclosed? ",null,null,"IFRIC 2.13\nIFRIC 2.3",null,null,null,{"$f":"VLOOKUP(A488,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.353","Overall disclosure objectives for fair value measurement\nHas the entity disclosed information to help users of the financial statements to assess both of the following:\na. For assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the valuation techniques and inputs used to develop those measurements;\nb. For recurring fair value measurements using significant unobservable inputs (Level 3), the effect of the measurements on profit or loss or other comprehensive income for the period.\n\nNote:   As a minimum, these disclosures shall contain the requirements under IFRS 13.93 (included below) for each class of asset and liability measured at fair value.  However, if the disclosures provided in accordance with this IFRS and other IFRSs are insufficient to meet these objectives, an entity shall disclose additional information necessary to meet those objectives.  In the following requirements: \n- Recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position at the end of each reporting period; and\n- Non-recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position in particular circumstances (e.g. when an entity measures an asset held for sale at fair value less costs to sell in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations because the asset’s fair value less costs to sell is lower than its carrying amount).",null,null,"IFRS 13.91",null,null,null,{"$f":"VLOOKUP(A489,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures\n\nNEW 2023-24","1.3.354","Do disclosures reflect guidance from the FRC Thematic Review on best practice?",null,null,"BEST PRACTICE\nFRC Thematic Review IFRS 13, June 2023",null,null,null,{"$f":"VLOOKUP(A490,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.355","Disclosure of fair value measurement\n(a) For each class of assets and liabilities measured at fair value, for both recurring and non-recurring fair value measurements, has the entity disclosed the fair value measurement at the end of the reporting period? \n\nNote: Recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position at the end of each reporting period.",null,null,"IFRS 13.93 (a)",null,null,null,{"$f":"VLOOKUP(A491,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.356","Reasons for non-recurring fair value measurements\nFor each class of assets and liabilities measured at fair value and with non-recurring fair value measurements, has the entity disclosed the reasons for the fair value measurement? \n\nNote: Non-recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position in particular circumstances (e.g. when an entity measures an asset held for sale at fair value less costs to sell in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations because the asset’s fair value less costs to sell is lower than its carrying amount). ",null,null,"IFRS 13.93 (a)",null,null,null,{"$f":"VLOOKUP(A492,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.357","Level of measurements in the fair value hierarchy\n(b) For each class of assets and liabilities measured at fair value, for both recurring and non-recurring fair value measurements, has the entity disclosed the level of the fair value hierarchy within which the fair value measurements are categorised in the entirety (Level 1, 2 or 3)?",null,null,"IFRS 13.93 (b) ",null,null,null,{"$f":"VLOOKUP(A493,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.358","Transfers between levels in the fair value hierarchy\n(c) For each class of assets and liabilities, for assets and liabilities held at the end of the reporting period that are measured at fair value on a recurring basis, has the entity disclosed: \n- the amounts of any transfers between Level 1 and Level 2 of the fair value hierarchy; \n-  the reasons for those transfers; and\n-  the entity’s policy for determining when transfers between levels are deemed to have occurred? \nTransfers into each level should be disclosed and discussed separately from transfers out of each level.",null,null,"IFRS 13.93 (c)",null,null,null,{"$f":"VLOOKUP(A494,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.359","Valuation techniques and inputs for level 2 and 3 fair value measurements\n(d) For each class of assets and liabilities measured at fair value, for recurring and non-recurring fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, has the entity disclosed: \n-  a description of the valuation technique(s);\n- the inputs used in the fair value measurement; and \n- if there has been a change in valuation technique (e.g. changing from a market approach to an income approach or the use of an additional valuation technique), that change and the reason(s) for making it?",null,null,"IFRS 13.93 (d)\n",null,null,null,{"$f":"VLOOKUP(A495,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value L3",null,"Fair value measurement - additional disclosures for level 3 measurements","1.3.360","Disclosure of significant unobservable inputs used in level 3 fair value measurements\n(d) For each class of assets and liabilities measured at fair value and categorised within Level 3 of the fair value hierarchy, has the entity provided quantitative information about the significant unobservable inputs used in the fair value measurement? \n\nNote: An entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the entity when measuring fair value (e.g. when an entity uses prices from prior transactions or third-party pricing information without adjustment). However, when providing this disclosure an entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the entity. Quantitative disclosures should be presented in a tabular format unless another format is more appropriate. ",null,null,"IFRS 13.93 (d)\nIFRS 13.99",null,null,null,{"$f":"VLOOKUP(A496,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value L3",null,"Fair value measurement - additional disclosures for level 3 measurements","1.3.361","Reconciliation of opening to closing balances for measurements categorised as level 3 in the fair value hierarchy\n(e) For each class of assets and liabilities measured at fair value on a recurring basis and categorised within Level 3 of the fair value hierarchy, has the entity disclosed a reconciliation from the opening balances to the closing balances, disclosing separately changes during the period attributable to the following: \n(i) total gains or losses for the period recognised in profit or loss, and the line item(s) in profit or loss in which those gains or losses are recognised; \n(ii) total gains or losses for the period recognised in other comprehensive income, and the line item(s) in other comprehensive income in which those gains or losses are recognised; \n(iii) purchases, sales, issues and settlements (each of those types of changes disclosed separately); and \n(iv) the amounts of any transfers into or out of Level 3 of the fair value hierarchy, the reasons for those transfers and the entity’s policy for determining when transfers between levels are deemed to have occurred (see IFRS 13.95). Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3?",null,null,"IFRS 13.93 (e)",null,null,null,{"$f":"VLOOKUP(A497,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value L3",null,"Fair value measurement - additional disclosures for level 3 measurements","1.3.362","Disclosure of unrealised gains or losses for measurements categorised as level 3 in the fair value hierarchy\n(f) For each class of assets and liabilities measured at fair value on a recurring basis and categorised within Level 3 of the fair value hierarchy, has the entity disclosed: \n-  the amount of the total gains or losses for the period included in profit or loss that is attributable to the change in unrealised gains or losses relating to those assets and liabilities held at the end of the reporting period; and\n- the line item(s) in profit or loss in which those unrealised gains or losses are recognised?",null,null,"IFRS 13.93 (f)",null,null,null,{"$f":"VLOOKUP(A498,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value L3",null,"Fair value measurement - additional disclosures for level 3 measurements","1.3.363","Disclosure of valuation processes for measurements categorised as level 3 in the fair value hierarchy\n(g) For recurring and non-recurring fair value measurements categorised within Level 3 of the fair value hierarchy, has the entity disclosed a description of the valuation processes used by the entity?\n\nNote: This includes, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period.",null,null,"IFRS 13.93 (g)",null,null,null,{"$f":"VLOOKUP(A499,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value L3",null,"Fair value measurement - additional disclosures for level 3 measurements","1.3.364","Sensitivity of level 3 fair value measurements to changes in unobservable inputs\n(h) For each class of assets and liabilities measured at fair value on a recurring basis and categorised within Level 3 of the fair value hierarchy, has the entity disclosed:\n(i) for all such measurements, a narrative description of the sensitivity of the fair value measurement to changes in unobservable inputs if a change in those inputs to a different amount might result in a significantly higher or lower fair value measurement. If there are interrelationships between those inputs and other unobservable inputs used in the fair value measurement, an entity shall also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement. To comply with that disclosure requirement, the narrative description of the sensitivity to changes in unobservable inputs shall include, at a minimum, the unobservable inputs disclosed \n\n(ii) for financial assets and financial liabilities, if changing one or more of the unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, the fact of the changes and their effect. Has the entity disclosed how the effect of a change to reflect a reasonably possible alternative assumption was calculated?",null,null,"IFRS 13.93 (h)",null,null,null,{"$f":"VLOOKUP(A500,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.365","Disclosure of cases where 'highest and best use' differs from current use\n(i) For each class of assets and liabilities measured at fair value on a recurring and non-recurring basis, if the highest and best use of a non-financial asset differs from its current use, has the entity disclosed that fact and why the non-financial asset is being used in a manner that differs from its highest and best use?",null,null,"IFRS 13.93 (i)",null,null,null,{"$f":"VLOOKUP(A501,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.366","Requirements for aggregation of assets and liabilities into classes for fair value disclosures\nHas the entity used appropriate classes of assets and liabilities measured at fair value throughout the disclosures? These should be based on the nature, characteristics and risks of the asset or liabilities, and the level of the fair value hierarchy within which the fair value measurement is categorised. \n\nNote: The number of classes may need to be greater for fair value measurements categorised within Level 3 of the fair value hierarchy because those measurements have a greater degree of uncertainty and subjectivity. Determining appropriate classes of assets and liabilities for which disclosures about fair value measurements should be provided requires judgement. A class of assets and liabilities will often require greater disaggregation than the line items presented in the statement of financial position. However, an entity shall provide information sufficient to permit reconciliation to the line items presented in the statement of financial position. If another IFRS specifies the class for an asset or a liability, an entity may use that class in providing the disclosures required in this IFRS if that class meets the requirements in this paragraph.",null,null,"IFRS 13.94",null,null,null,{"$f":"VLOOKUP(A502,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Fair value measurement",null,"Fair value measurement - disclosures","1.3.367","Policy for determining when transfers between levels in the fair value hierarchy are deemed to have occurred\nHas the entity disclosed and consistently followed its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred?\n\nNote: Examples of policies for determining the timing of transfers include the following:\n(a) the date of the event or change in circumstances that caused the transfer.\n(b) the beginning of the reporting period.\n(c) the end of the reporting period.",null,null,"IFRS 13.95",null,null,null,{"$f":"VLOOKUP(A503,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial instruments",null,"Groups of financial assets and liabilities managed on the basis of their net exposure to market or credit risk","1.3.368","If the entity has exercised the exception to IFRS 13 permitted by IFRS 13.48 (where the entity manages that group of financial assets and financial liabilities on the basis of its net exposure to either market risks or credit risk), has that fact been disclosed?",null,null,"IFRS 13.96",null,null,null,{"$f":"VLOOKUP(A504,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial Instruments",null,"Disclosures for assets or liabilities not measured at fair value, but where fair value is disclosed","1.3.369","For each class of assets and liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed, has the entity disclosed: \ni) the level of the fair value hierarchy, \nii) the description of the valuation technique(s) and inputs used in the fair value measurement (except for quantitative information), and  \niii) if the highest and best use of a non-financial asset differs from its current use, an entity shall disclose that fact and why the non-financial asset is being used in a manner that differs from its highest and best use?",null,null,"IFRS 13.97",null,null,null,{"$f":"VLOOKUP(A505,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Financial liabilities","P","Financial liabilities with third party credit enhancements","1.3.370","Liabilities measured at fair value with third-party credit enhancements\nFor a liability measured at fair value and issued with an inseparable third-party credit enhancement, has the entity, if an issuer, disclosed the existence of that credit enhancement and whether it is reflected in the fair value measurement of the liability.",null,null,"IFRS 13.98",null,null,null,{"$f":"VLOOKUP(A506,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Explanation of recognised amounts","1.3.371","Explanation of recognised amounts\nHas the entity identified and explained the amounts in the financial statements arising from insurance contracts?  This should include as a minimum the following requirements:",null,null,"IFRS 4.37",null,null,null,{"$f":"VLOOKUP(A507,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Explanation of recognised amounts","1.3.372","Accounting policies\n(a) Has the entity disclosed the accounting policies for insurance contracts and related assets, liabilities, income and expense?",null,null,"IFRS 4.37 (a)",null,null,null,{"$f":"VLOOKUP(A508,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Explanation of recognised amounts","1.3.373","Recognised amounts\n(b) Has the entity disclosed the recognised assets, liabilities, income and expense (and, where the statement of cash flows is presented using the direct method, cash flows) arising from insurance contracts?",null,null,"IFRS 4.37 (b)",null,null,null,{"$f":"VLOOKUP(A509,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Explanation of recognised amounts","1.3.374","Cases where the insurer is a cedant\nHas the entity disclosed\n(c) gains and losses recognised in profit or loss on buying reinsurance; and\n(d) where the cedant defers and amortises gains and losses arising on buying reinsurance, the amortisation for the period and the amounts remaining unamortised at the beginning and end of the period?",null,null,"IFRS 4.37 (c-d)",null,null,null,{"$f":"VLOOKUP(A510,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Explanation of recognised amounts","1.3.375","Assumptions\nHas the entity disclosed: \n\n(e) For the assumptions that have the greatest effect on the measurement of the recognised amounts described in IFRS 4.37b (assets, liabilities, income and expense and cash flows arising from insurance contracts):\n• the process used to determine those assumptions; and\n• where practicable, quantified disclosure of those assumptions?\n\n(f) the effect of changes in assumptions used to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements?",null,null,"IFRS 4.37 (e-f)",null,null,null,{"$f":"VLOOKUP(A511,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Explanation of recognised amounts","1.3.376","Reconciliation of changes and other relevant information\n(g) Has the entity disclosed: \n- reconciliations of changes in insurance liabilities, reinsurance assets and, where applicable, related deferred acquisition costs; and\n- any other information necessary to identify and explain the amounts arising from insurance contracts?",null,null,"IFRS 4.37 (g)",null,null,null,{"$f":"VLOOKUP(A512,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Nature and extent of risks","1.3.377","Has the following information that enables users of the financial statements to evaluate the nature and extent of risks arising from insurance contracts been disclosed:\n(a) the objectives, policies and processes for managing risks arising from insurance contracts and the methods used to manage those risks?",null,null,"IFRS 4.39 (a)",null,null,null,{"$f":"VLOOKUP(A513,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Nature and extent of risks","1.3.378","(b) sensitivity to insurance risk, by disclosing either \n• a sensitivity analysis that shows how profit or loss and equity would have been affected if changes in the relevant risk variable that were reasonably possible at the end of the reporting period had occurred; the methods and assumptions used in preparing the sensitivity analysis; and any changes from the previous period in the methods and assumptions used; or \n• qualitative information about sensitivity, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer's future cash flows?",null,null,"IFRS 4.39 (d)\nIFRS 4.39A",null,null,null,{"$f":"VLOOKUP(A514,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Nature and extent of risks","1.3.379","(c) concentrations of insurance risk, including a description of how management determines concentrations and a description of the shared characteristic that identifies each concentration?",null,null,"IFRS 4.39 (e)",null,null,null,{"$f":"VLOOKUP(A515,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Nature and extent of risks","1.3.380","(d) actual claims compared with previous estimates, going back to the period when the earliest material claim arose for which there is still uncertainty, but not more than ten years? \n\nNote: This is not required for claims that are typically resolved within one year?",null,null,"IFRS 4.39 (f)",null,null,null,{"$f":"VLOOKUP(A516,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts",null,"Insurance Contracts - Nature and extent of risks","1.3.381","(e) information about credit risk, liquidity risk and market risk that IFRS 7.31- 42 would require if the insurance contracts were within the scope of IFRS 7? (Excluding the maturity analyses if it has disclosed estimated timing of cash outflows).",null,null,"IFRS 4.39 (g)",null,null,null,{"$f":"VLOOKUP(A517,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Insurance Contracts","P","Insurance Contracts - Nature and extent of risks","1.3.382","(f) information about exposures to market risk arising from embedded derivatives contained in a host insurance contract where measurement of the embedded derivatives are not, and are not required to be, measured at fair value?",null,null,"IFRS 4.39 (j)",null,null,null,{"$f":"VLOOKUP(A518,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.383","Multi-employer plans\nHas the pension scheme been accounted for as a defined contribution plan, and the following information disclosed:\n(a) a description of the funding arrangements, including the method used to determine the entity's rate of contributions and any minimum funding requirements;",null,null,"\nIAS 19.148(a)",null,null,null,{"$f":"VLOOKUP(A519,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.384","(b) a description of the extent to which the entity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan;",null,null,"IAS 19.148(b)",null,null,null,{"$f":"VLOOKUP(A520,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.385","(c) a description of any agreed allocation of a deficit or surplus on the wind up of the plan or the entity's withdrawal from the plan;",null,null,"IAS 19.148(c)",null,null,null,{"$f":"VLOOKUP(A521,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.386","(d)(i) the fact that the plan is a defined benefit plan;",null,null,"IAS 19.148(d)",null,null,null,{"$f":"VLOOKUP(A522,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.387","(d)(ii) the reason why sufficient information is not available to enable the entity to account for the plan as a defined benefit plan;",null,null,"IAS 19.148(d)",null,null,null,{"$f":"VLOOKUP(A523,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.388","(d)(iii)  the expected contributions to the plan for the next annual reporting period;",null,null,"IAS 19.148(d)",null,null,null,{"$f":"VLOOKUP(A524,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.389","(d)(iv) information about any deficit or surplus in the plan that may affect the amount of future contributions, including the basis used to determine that deficit or surplus and the implications, if any, for the entity; and",null,null,"IAS 19.148(d)",null,null,null,{"$f":"VLOOKUP(A525,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - PCSPS",null,"Pensions - \nPCSPS and other multi-employer schemes accounted for as defined contribution plans","1.3.390","(d)(v) an indication of the level of participation of the entity in the plan compared with other participating entities. Examples of measures that might provide such an indication include the entity's proportion of the total contributions to the plan or the entity's proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available?",null,null,"IAS 19.148(d)",null,{"$f":"IF(ISBLANK(I526),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I526,'Link library'!$C:$C,0)),I526))","v":""},null,{"$f":"VLOOKUP(A526,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined contribution","1.3.391","Has the amount recognised as an expense for defined contribution plans been disclosed?",null,null,"IAS 19.53",null,{"$f":"IF(ISBLANK(I527),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I527,'Link library'!$C:$C,0)),I527))","v":""},null,{"$f":"VLOOKUP(A527,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions - \nDefined benefit\nAll schemes\nCharacteristics & Risks","1.3.392","Has the entity disclosed \n(a) information about the characteristics of its defined benefit plans, including:\n(i) the nature of the benefits provided by the plan (e.g. final salary defined benefit plan or contribution-based plan with guarantee).\n(ii) a description of the regulatory framework in which the plan operates, for example the level of any minimum funding requirements, and any effect of the regulatory framework on the plan, such as the asset ceiling \n(iii) a description of any other entity's responsibilities for the governance of the plan, for example responsibilities of trustees or of board members of the plan\n(b) a description of the risks to which the plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks, and of any significant concentrations of risk?\n(c) A description of any plan amendments, curtailments and settlements?\n\nNote: On b), this might include (for example), if plan assets are invested primarily in one class of investments, eg property, the plan may expose the entity to a concentration of property market risk.\n",null,null,"IAS 19.139",null,{"$f":"IF(ISBLANK(I528),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I528,'Link library'!$C:$C,0)),I528))","v":""},null,{"$f":"VLOOKUP(A528,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nExplanation of amounts","1.3.393","Reconciliations of opening to closing balance for net pension liabilities\n(a) Has the entity provided a reconciliation from the opening balance to the closing balance for the net defined benefit liability (or asset) showing \n separate reconciliations (if applicable) for:  \n(i) plan assets; \n(ii) the present value of the defined benefit obligation; and\n(iii) the effect of the asset ceiling? ",null,null,"IAS 19.140 (a)",null,{"$f":"IF(ISBLANK(I529),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I529,'Link library'!$C:$C,0)),I529))","v":""},null,{"$f":"VLOOKUP(A529,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nExplanation of amounts","1.3.394","Reconciliation of opening to closing balance for reimbursement rights\n(b) Has the entity provided a reconciliation from the opening balance to the closing balance for any reimbursement right, including a description of the relationship between any reimbursement right and the related obligation?",null,null,"IAS 19.140 (b)",null,{"$f":"IF(ISBLANK(I530),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I530,'Link library'!$C:$C,0)),I530))","v":""},null,{"$f":"VLOOKUP(A530,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nExplanation of amounts","1.3.395","Items required to be included in pensions reconciliations\nFor each of the reconciliations listed above (under IAS 19.140) has the entity disclosed (where applicable)\na) current service cost?\nb) interest income or expense?\nc) remeasurements of the net defined benefit liability (asset), showing separately:\n     (i) the return on plan assets, excluding amounts included in interest in (b)?\n     (ii) actuarial gains and losses arising from changes in demographic assumptions?\n     (iii) actuarial gains and losses arising from changes in financial assumptions?\n     (iv) changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest in (b). An entity shall also disclose how it determined the maximum economic benefit available, i.e.  whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both?\nd) past service cost and gains and losses arising from settlements?\ne) the effect of changes in foreign exchange rates?\nf) contributions to the plan, showing separately those by the employer and by plan participants?\ng) payments from the plan, showing separately the amount paid in respect of any settlements?\nh) the effects of business combinations and disposals?",null,null,"IAS 19.141",null,{"$f":"IF(ISBLANK(I531),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I531,'Link library'!$C:$C,0)),I531))","v":""},null,{"$f":"VLOOKUP(A531,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nExplanation of amounts","1.3.396","Disclosure of classes of plan assets\nHas the entity disaggregated the fair value of the plan assets into classes that: \n- distinguish the nature and risks of those assets; and\n- subdivide each class of plan asset into those that have a quoted market price in an active market and those that do not?\n\nNote: For example, and considering the level of disclosure discussed in paragraph 136, an entity could distinguish between:\n(a) cash and cash equivalents;\n(b) equity instruments (segregated by industry type, company size, geography etc);\n(c) debt instruments (segregated by type of issuer, credit quality, geography etc);\n(d) real estate (segregated by geography etc);\n(e) derivatives (segregated by type of underlying risk in the contract, for example, interest rate contracts, foreign exchange contracts, equity contracts, credit contracts, longevity swaps etc);\n(f) investment funds (segregated by type of fund);\n(g) asset-backed securities; and\n(h) structured debt.",null,null,"IAS 19.142",null,{"$f":"IF(ISBLANK(I532),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I532,'Link library'!$C:$C,0)),I532))","v":""},null,{"$f":"VLOOKUP(A532,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nExplanation of amounts","1.3.397","Has the entity disclosed the fair value of the entity's own transferable financial instruments held as plan assets, and the fair value of plan assets that are property occupied by, or other assets used by, the entity?",null,null,"IAS 19.143",null,{"$f":"IF(ISBLANK(I533),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I533,'Link library'!$C:$C,0)),I533))","v":""},null,{"$f":"VLOOKUP(A533,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nExplanation of amounts","1.3.398","Actuarial assumptions\n- Has the entity disclosed the significant actuarial assumptions used to determine the present value of the defined benefit obligation (per IAS 19.76)?\n- Are these disclosures in absolute terms (e.g. as an absolute percentage, and not just as a margin between different percentages and other variables). \n- When an entity provides disclosures in total for a grouping of plans, have such disclosures in the form of weighted averages or relatively narrow ranges?\n",null,null,"IAS 19.144",null,{"$f":"IF(ISBLANK(I534),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I534,'Link library'!$C:$C,0)),I534))","v":""},null,{"$f":"VLOOKUP(A534,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nAmount, timing and uncertainty","1.3.399","Sensitivity analysis: \nHas the entity disclosed: \n(a) a sensitivity analysis for each significant actuarial assumption as of the end of the reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial assumption that were reasonably possible at that date?\n(b) the methods and assumptions used in preparing the sensitivity analyses required by (a) and the limitations of those methods?\n(c) changes from the previous period in the methods and assumptions used in preparing the sensitivity analyses, and the reasons for such changes?",null,null,"IAS 19.145",null,{"$f":"IF(ISBLANK(I535),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I535,'Link library'!$C:$C,0)),I535))","v":""},null,{"$f":"VLOOKUP(A535,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nAmount, timing and uncertainty","1.3.400","Descriptions of asset-liability matching strategies:\nHas the entity disclosed a description of any asset-liability matching strategies used by the plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk?",null,null,"IAS 19.146",null,{"$f":"IF(ISBLANK(I536),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I536,'Link library'!$C:$C,0)),I536))","v":""},null,{"$f":"VLOOKUP(A536,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nAll schemes\nAmount, timing and uncertainty","1.3.401","Funding arrangements, maturity profile and contributions\nHas the entity disclosed the following to provide an indication of the effect of the defined benefit plan on the entity's future cash flows:\n(a) a description of any funding arrangements and funding policy that affect future contributions?\n(b) the expected contributions to the plan for the next annual reporting period?\n(c) information about the maturity profile of the defined benefit obligation? This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments.",null,null,"IAS 19.147",null,{"$f":"IF(ISBLANK(I537),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I537,'Link library'!$C:$C,0)),I537))","v":""},null,{"$f":"VLOOKUP(A537,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS",null,"Pensions\nDefined benefit\nMulti-employer","1.3.402","If the entity participates in a multi-employer defined benefit plan, has it disclosed:\na) a description of the funding arrangements, including the method used to determine the entity's rate of contributions and any minimum funding requirements?\nb) a description of the extent to which the entity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan?\nc) a description of any agreed allocation of a deficit or surplus on: \n(i) wind-up of the plan; or \n(ii) the entity's withdrawal from the plan.\n\nNote: Disclosure requirements in respect of paragraph 19.148(d) in relation to defined benefit plans accounted for as if it were a defined contribution plan have been included in the section \"Pensions - PCSPS and other multi-employer schemes accounted for as defined contribution plans\" section above. If this applies, please ensure you have selected \"yes\" to the question \"Does the entity participate in (i.e. its employees are members of) one of the following schemes set out in FReM 12.1.1\" on the Summary page.\n",null,null,"IAS 19.148",null,{"$f":"IF(ISBLANK(I538),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I538,'Link library'!$C:$C,0)),I538))","v":""},null,{"$f":"VLOOKUP(A538,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Benefits - other than PCSPS","P","Pensions\nDefined benefit\nRisks between entities under common control\n","1.3.403","If the entity participates in a defined benefit plan that shares risks between entities under common control, has it disclosed:\n(a) the contractual agreement or stated policy for charging the net defined benefit cost or the fact that there is no such policy?\n(b) the policy for determining the contribution to be paid by the entity?\n(c) if the entity accounts for an allocation of the net defined benefit cost as noted in IAS 19.41, all the information about the plan as a whole required by IAS 19.135–147.\n(d) if the entity accounts for the contribution payable for the period as noted in IAS 19.41, the information about the plan as a whole required by IAS 19.135–137, 139, 142–144 and 147(a) and (b).\n\nNote: The information required by (c) and (d) can be disclosed by cross-reference to disclosures in another group entity's financial statements in certain circumstances - see IAS 19.150 for guidance. ",null,null,"IAS 19.149",null,{"$f":"IF(ISBLANK(I539),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I539,'Link library'!$C:$C,0)),I539))","v":""},null,{"$f":"VLOOKUP(A539,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments",null,"Dividends","1.3.404","Have the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the period, and the related amount per share, been disclosed?",null,null,"IAS 1.137 (a) ",null,{"$f":"IF(ISBLANK(I540),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I540,'Link library'!$C:$C,0)),I540))","v":""},null,{"$f":"VLOOKUP(A540,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments","P","Dividends","1.3.405","Have the amount of any cumulative preference dividends not recognised been disclosed?",null,null,"IAS 1.137 (b)",null,{"$f":"IF(ISBLANK(I541),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I541,'Link library'!$C:$C,0)),I541))","v":""},null,{"$f":"VLOOKUP(A541,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments","P","Dividends","1.3.406","Where a dividend payable is a distribution of a non-cash asset, has the following information been disclosed: \n(a) the carrying amount of the dividend payable at the beginning and end of the period?\n(b) the increase or decrease in the carrying amount recognised in the period in accordance with IFRIC 17.13 (i.e. as an adjustment to the amount of the distribution recognised in equity) as result of a change in the fair value of the assets to be distributed?\n(c) the difference, if any, between the carrying amount of the assets distributed and the carrying amount of the dividend payable, when the dividend payable is settled, as a separate line item in profit or loss?",null,null,"IFRIC 17.16 and 17.14",null,{"$f":"IF(ISBLANK(I542),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I542,'Link library'!$C:$C,0)),I542))","v":""},null,{"$f":"VLOOKUP(A542,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments","P","Dividends","1.3.407","Where a dividend to distribute a non-cash asset has been declared after the end of a reporting period but before the financial statements are authorised for issue, has the following been disclosed:\n(a) the nature of the asset to be distributed?\n(b) the carrying amount of the asset to be distributed as of the end of the reporting period?\n(c) where different from its carrying amount, the estimated fair value of the asset to be distributed as of the end of the reporting period? \n(d) the information about the method used to determine that fair value required by IFRS 13.93 b, d, g and i",null,null,"IFRIC 17.17",null,{"$f":"IF(ISBLANK(I543),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I543,'Link library'!$C:$C,0)),I543))","v":""},null,{"$f":"VLOOKUP(A543,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments","P","Dividends","1.3.408","Has an entity disclosed, either in the SoCTE or in the notes: \n- the amount of dividends recognised as distributions to owners during the period; and \n- the related amount of dividends per share?",null,null,"IAS 1.107",null,{"$f":"IF(ISBLANK(I544),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I544,'Link library'!$C:$C,0)),I544))","v":""},null,{"$f":"VLOOKUP(A544,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investments in equity instruments","P","Dividends","1.3.409","Has the entity disclosed any difference between the carrying value of assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable as a separate line item in profit or loss?",null,null,"IFRIC 17.15",null,{"$f":"IF(ISBLANK(I545),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I545,'Link library'!$C:$C,0)),I545))","v":""},null,{"$f":"VLOOKUP(A545,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required","P","Discount rates - PES requirement","1.3.410","[For departments] Has the department included a narrative to explain to the user of the ARAs:\na) the impact of discounting on its long-term liabilities and where the effects of discounting are material;\nb) the source (e.g. HM Treasury discount rate) or how the discount rate has been determined.\n\nNote:  Where possible, departments should provide undiscounted values for long-term assets or liabilities, as well as the underlying variables, where:\na) the impact of the change in discount rate compared to the prior period is material; or\nb) the value of unwinding of the discount is material.",null,null,"PES (2024) 01 37.1-37.3",null,null,null,{"$f":"VLOOKUP(A546,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"1.4: STATEMENT OF CASH FLOWS AND STATEMENT OF CHANGES IN TAXPAYERS' EQUITY",null,null,null,null,null,null,{"$f":"IF(ISBLANK(I547),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I547,'Link library'!$C:$C,0)),I547))","v":""},null,{"$f":"VLOOKUP(A547,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - General","1.4.1","Has a statement of cash flows been presented as an integral part of the entity's financial statements for the period? ",null,null,"IAS 7.1",null,{"$f":"IF(ISBLANK(I548),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I548,'Link library'!$C:$C,0)),I548))","v":""},null,{"$f":"VLOOKUP(A548,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Presentation","1.4.2","Have the cash flows during the period been classified under the following headings, using either the direct or indirect method:\n(a) operating activities?\n(b) investing activities?\n(c) financing activities?\n\nNote: HMT pro-forma accounts (Department Yellow, Agency Pink, NDPB Green) use the indirect method. ",null,null,"IAS 7.10\nIAS 7.18",null,{"$f":"IF(ISBLANK(I549),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I549,'Link library'!$C:$C,0)),I549))","v":""},null,{"$f":"VLOOKUP(A549,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Interest and dividends","1.4.3","Have the cash flows from interest and dividends received and paid been disclosed separately, and classified consistently as arising from operating, investing or financing activities?",null,null,"IAS 7.31",null,{"$f":"IF(ISBLANK(I550),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I550,'Link library'!$C:$C,0)),I550))","v":""},null,{"$f":"VLOOKUP(A550,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - taxes on net surplus","1.4.4","Have the cash flows arising from taxes on income been disclosed separately? (These will normally be classified as from operating activities)",null,null,"IAS 7.35",null,{"$f":"IF(ISBLANK(I551),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I551,'Link library'!$C:$C,0)),I551))","v":""},null,{"$f":"VLOOKUP(A551,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Acquisitions and disposals","1.4.5","Have the aggregate cash flows arising from acquisitions or disposals of subsidiaries or other businesses been separately disclosed, and classified as arising from investing activities?",null,null,"IAS 7.39",null,{"$f":"IF(ISBLANK(I552),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I552,'Link library'!$C:$C,0)),I552))","v":""},null,{"$f":"VLOOKUP(A552,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Acquisitions and disposals","1.4.6","For acquisitions or disposals of subsidiaries or other business units during the period, has the following, in aggregate, been disclosed:\n(a) the total consideration paid or received?\n(b) the portion of the consideration discharged by means of cash and cash equivalents?\n(c) the amount of cash and cash equivalents in the subsidiary or business unit acquired or disposed?\n(d) the amount of the assets and liabilities other than cash or cash equivalents recognised by the subsidiary or business unit acquired or disposed, summarised by each major category?",null,null,"IAS 7.40",null,{"$f":"IF(ISBLANK(I553),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I553,'Link library'!$C:$C,0)),I553))","v":""},null,{"$f":"VLOOKUP(A553,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Changes in liabilities arising from financing activities","1.4.7","Has the entity provided disclosures that enable users of the financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes?\n\nNote: The disclosure requirement in paragraph 44A also applies to changes in financial assets (for example, assets that hedge liabilities arising from financing activities) if cash flows from those financial assets were, or future cash flows will be, included in cash flows from financing activities.",null,null,"IAS 7.44A\nIAS 7.44C",null,{"$f":"IF(ISBLANK(I554),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I554,'Link library'!$C:$C,0)),I554))","v":""},null,{"$f":"VLOOKUP(A554,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Changes in liabilities arising from financing activities","1.4.8","As far as is necessary to satisfy the requirement in IAS 7.44A, has the entity disclosed the following changes in liabilities arising from financing activities?\n(a) changes from financing cash flows;\n(b) changes arising from obtaining or losing control of subsidiaries or other businesses;\n(c) the effect of changes in foreign exchange rates;\n(d) changes in fair values; and\n(e) other changes. ",null,null,"IAS 7.44B",null,{"$f":"IF(ISBLANK(I555),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I555,'Link library'!$C:$C,0)),I555))","v":""},null,{"$f":"VLOOKUP(A555,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Changes in liabilities arising from financing activities","1.4.9","An entity may fulfil the disclosure requirement in IAS 7.44A by providing a reconciliation between the opening and closing balances in the SoFP for liabilities arising from financing activities, including the changes identified in IAS 7.44B.  \n\nWhen such a reconciliation is disclosed, does it provide sufficient information to enable users of the financial statements to link items included in the reconciliation to the SoFP and Statement of Cash Flows?  ",null,null,"IAS 7.44D",null,{"$f":"IF(ISBLANK(I556),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I556,'Link library'!$C:$C,0)),I556))","v":""},null,{"$f":"VLOOKUP(A556,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Cash Flows - Changes in liabilities arising from financing activities","1.4.10","If an entity provides the disclosures required by IAS 7.44A in combination with disclosures of changes in other assets and liabilities, has it disclosed the changes in liabilities arising from financing activities separately from changes in those other assets and liabilities?",null,null,"IAS 7.44E",null,{"$f":"IF(ISBLANK(I557),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I557,'Link library'!$C:$C,0)),I557))","v":""},null,{"$f":"VLOOKUP(A557,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Components of CCE","1.4.11","Have the components of cash and cash equivalents been disclosed, with a reconciliation between the SoCF and the items reported in the SoFP?\n",null,null,"IAS 7.45",null,{"$f":"IF(ISBLANK(I558),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I558,'Link library'!$C:$C,0)),I558))","v":""},null,{"$f":"VLOOKUP(A558,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Components of CCE","1.4.12","Has the policy for determining the composition of cash and cash equivalents been disclosed?",null,null,"IAS 7.46",null,{"$f":"IF(ISBLANK(I559),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I559,'Link library'!$C:$C,0)),I559))","v":""},null,{"$f":"VLOOKUP(A559,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","SoCF - Other disclosures","1.4.13","Has the amount of any significant cash and cash equivalent balances held by the entity that are not available for use by the group been disclosed, together with a management commentary?\n\nNote:  IAS 7.49 - 7.52 provide further guidance on how to satisfy this requirement and disclosures entities are encouraged to make. ",null,null,"IAS 7.48",null,{"$f":"IF(ISBLANK(I560),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I560,'Link library'!$C:$C,0)),I560))","v":""},null,{"$f":"VLOOKUP(A560,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Changes in Equity","1.4.14","Non controlling interests\n(a) Does the SoCIE/SoCTE show total comprehensive income for the period split between amounts attributable to owners and to non-controlling interests?",null,null,"IAS 1.106 (a)",null,{"$f":"IF(ISBLANK(I561),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I561,'Link library'!$C:$C,0)),I561))","v":""},null,{"$f":"VLOOKUP(A561,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Changes in Taxpayers' Equity","1.4.15","Disclosure of retrospective application or restatement\n(b) Does the SoCTE show, for each component of taxpayers' equity, the effects of retrospective application or restatement per IAS 8 (Accounting Polices, Changes in Accounting Estimates and Errors)?",null,null,"IAS 1.106 (b)",null,{"$f":"IF(ISBLANK(I562),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I562,'Link library'!$C:$C,0)),I562))","v":""},null,{"$f":"VLOOKUP(A562,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Changes in Taxpayers' Equity","1.4.16","Analysis of other comprehensive net expenditure\nFor each component of equity is there an analysis of other comprehensive net expenditure by item (either in the SoCTE or the notes)?",null,null,"IAS 1.106A",null,{"$f":"IF(ISBLANK(I563),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I563,'Link library'!$C:$C,0)),I563))","v":""},null,{"$f":"VLOOKUP(A563,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Statement of Changes in Taxpayers' Equity","1.4.17","SoCIE / SoCTE reconciliation of opening and closing balances\n(d) Does the SoCTE show, for each component of equity, a reconciliation between the opening and closing positions, showing separately (as a minimum) changes resulting from: \n(i) profit or loss; \n(ii) other comprehensive income; and \n(iii) transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.",null,null,"\nIAS 1.106 (d)",null,{"$f":"IF(ISBLANK(I564),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I564,'Link library'!$C:$C,0)),I564))","v":""},null,{"$f":"VLOOKUP(A564,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Nature and purpose of reserves","1.4.18","Has the entity disclosed a description of the nature and purpose of each reserve within equity?",null,null,"IAS 1.79 (b)",null,{"$f":"IF(ISBLANK(I565),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I565,'Link library'!$C:$C,0)),I565))","v":""},null,{"$f":"VLOOKUP(A565,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"1.5: OTHER NOTES TO THE FINANCIAL STATEMENTS",null,null,null,null,null,null,{"$f":"IF(ISBLANK(I566),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I566,'Link library'!$C:$C,0)),I566))","v":""},null,{"$f":"VLOOKUP(A566,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Notes to the Financial Statements","1.5.1","Have the notes to the financial statements been presented, as far as practicable, in a systematic manner? \n\nNote: The standard requires that, in determining a systematic manner, the entity shall consider the effect on the understandability and comparability of its financial statements.  IAS 1.114 gives further examples of methods for systematically ordering or grouping the notes, including:\n(a)giving prominence to the areas of its activities that the entity considers to be most relevant to an understanding of its financial performance and financial position, such as grouping together information about particular operating activities;\n(b)grouping together information about items measured similarly such as assets measured at fair value; or\n(c)following the order of the line items in the statement(s) of profit or loss and other comprehensive income and the statement of financial position, such as:\n(i)statement of compliance with IFRSs (see paragraph 16);\n(ii)summary of material accounting policy information (see paragraph 117);\n(iii)supporting information for items presented in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows, in the order in which each statement and each line item is presented; and\n(iv)other disclosures, including:\n(1)contingent liabilities (see IAS 37) and unrecognised contractual commitments, and\n(2)non-financial disclosures, eg the entity's financial risk management objectives and policies (see IFRS 7).",null,null,"IAS 1.113",null,{"$f":"IF(ISBLANK(I567),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I567,'Link library'!$C:$C,0)),I567))","v":""},null,{"$f":"VLOOKUP(A567,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Notes to the Financial Statements","1.5.2","Has each item in the Statement of Financial Position, Statement of Comprehensive Net Expenditure, Statement of Changes in Taxpayers' Equity and Statement of Cash Flows been cross-referenced to any related information in the notes? \n\nNote: IAS 1.114-116 contains further guidance on the presentation of notes.",null,null,"IAS 1.113",null,{"$f":"IF(ISBLANK(I568),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I568,'Link library'!$C:$C,0)),I568))","v":""},null,{"$f":"VLOOKUP(A568,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Segmental Reporting",null,"Segment Reporting - General","1.5.3","For each reportable segment, has the following general information been disclosed:\n(a) factors used to identify the entity's reportable segments (including the basis of organisation)? \n(b) where applicable, the judgements made by management in aggregating operating segments, including a brief description of the operating segments that have been aggregated in this way and the economic indicators that have been assessed in determining that the aggregated operating segments share similar economic characteristics?\n(c) types of products and services from which each reportable segment derives its revenues?",null,null,"IFRS 8.22",null,{"$f":"IF(ISBLANK(I569),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I569,'Link library'!$C:$C,0)),I569))","v":""},null,{"$f":"VLOOKUP(A569,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.4","For each reportable segment, has the following been disclosed:\n(a) a measure of profit or loss?",null,null,"IFRS 8.23",null,{"$f":"IF(ISBLANK(I570),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I570,'Link library'!$C:$C,0)),I570))","v":""},null,{"$f":"VLOOKUP(A570,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.5","(b) a measure of total assets and liabilities, where such an amount is regularly provided to the chief operating decision maker?",null,null,"IFRS 8.23",null,{"$f":"IF(ISBLANK(I571),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I571,'Link library'!$C:$C,0)),I571))","v":""},null,{"$f":"VLOOKUP(A571,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.6","Where the following amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker, or regularly provided to the chief operating decision maker, has the following information been disclosed for each reportable segment:\n(a) revenues from external customers?",null,null,"IFRS 8.23 (a)",null,{"$f":"IF(ISBLANK(I572),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I572,'Link library'!$C:$C,0)),I572))","v":""},null,{"$f":"VLOOKUP(A572,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.7","(b) revenues from transactions with other operating segments of the same entity?",null,null,"IFRS 8.23 (b)",null,{"$f":"IF(ISBLANK(I573),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I573,'Link library'!$C:$C,0)),I573))","v":""},null,{"$f":"VLOOKUP(A573,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.8","(c) interest revenue;",null,null,"IFRS 8.23 (c)",null,{"$f":"IF(ISBLANK(I574),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I574,'Link library'!$C:$C,0)),I574))","v":""},null,{"$f":"VLOOKUP(A574,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.9","(d) interest expense;",null,null,"IFRS 8.23 (d)",null,{"$f":"IF(ISBLANK(I575),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I575,'Link library'!$C:$C,0)),I575))","v":""},null,{"$f":"VLOOKUP(A575,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.10","(e) depreciation and amortisation?",null,null,"IFRS 8.23 (e)",null,{"$f":"IF(ISBLANK(I576),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I576,'Link library'!$C:$C,0)),I576))","v":""},null,{"$f":"VLOOKUP(A576,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.11","(f) material items of income and expense disclosed in accordance with IAS 1.97 (i.e. When items of income or expense are material, an entity shall disclose their nature and amount separately)?",null,null,"IFRS 8.23 (f)",null,{"$f":"IF(ISBLANK(I577),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I577,'Link library'!$C:$C,0)),I577))","v":""},null,{"$f":"VLOOKUP(A577,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.12","(g) the entity's interest in the profit or loss of associates and joint ventures accounted for by the equity method?",null,null,"IFRS 8.23 (g)",null,{"$f":"IF(ISBLANK(I578),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I578,'Link library'!$C:$C,0)),I578))","v":""},null,{"$f":"VLOOKUP(A578,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.13","(h) income tax expense or income?",null,null,"IFRS 8.23 (h)",null,{"$f":"IF(ISBLANK(I579),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I579,'Link library'!$C:$C,0)),I579))","v":""},null,{"$f":"VLOOKUP(A579,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.14","(i) material non-cash items other than depreciation and amortisation?",null,null,"IFRS 8.23 (i)",null,{"$f":"IF(ISBLANK(I580),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I580,'Link library'!$C:$C,0)),I580))","v":""},null,{"$f":"VLOOKUP(A580,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.15","Net interest revenue used to assess performance\nWhere a majority of the segment's revenues are from interest and the decision maker relies primarily on net interest revenue to assess performance and make decisions, has the entity disclosed: \n-  that segment's interest revenue net of its interest expense; and \n-  the fact that this has been done?",null,null,"IFRS 8.23",null,{"$f":"IF(ISBLANK(I581),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I581,'Link library'!$C:$C,0)),I581))","v":""},null,{"$f":"VLOOKUP(A581,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.16","Investments in associates and joint ventures\n(a) Where the following amounts are included in the measure of segment assets reviewed by the chief operating decision maker, or are regularly provided to the decision maker, has the entity disclosed the  amount of investment in associates and joint ventures accounted for by the equity method for each reportable segment?",null,null,"IFRS 8.24 (a)",null,{"$f":"IF(ISBLANK(I582),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I582,'Link library'!$C:$C,0)),I582))","v":""},null,{"$f":"VLOOKUP(A582,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Financial disclosures","1.5.17","Additions to non-current assets\n(b) Where the following amounts are included in the measure of segment assets reviewed by the chief operating decision maker, or are regularly provided to the decision maker, has the entity disclosed the amounts of additions to non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets (see IAS 19.54 - 19.58) and rights arising under insurance contracts for each reportable segment?",null,null,"IFRS 8.24 (b)",null,{"$f":"IF(ISBLANK(I583),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I583,'Link library'!$C:$C,0)),I583))","v":""},null,{"$f":"VLOOKUP(A583,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Measurement","1.5.18","Has the following information been disclosed, as a minimum, in an explanation of the measurements of segment profit or loss, segment assets and segment liabilities for each reportable segment:\n(a) the basis of accounting for any transactions between reportable segments?",null,null,"IFRS 8.27 (a)",null,{"$f":"IF(ISBLANK(I584),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I584,'Link library'!$C:$C,0)),I584))","v":""},null,{"$f":"VLOOKUP(A584,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Measurement","1.5.19","(b) the nature of any differences between the measurements of the reportable segments' profits or losses and the entity's profit or loss before income tax expense or income and discontinued operations?\n\nNote: Those differences could include accounting policies and policies for allocation of centrally incurred costs that are necessary for an understanding of the reported segment information.",null,null,"IFRS 8.27 (b)",null,{"$f":"IF(ISBLANK(I585),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I585,'Link library'!$C:$C,0)),I585))","v":""},null,{"$f":"VLOOKUP(A585,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Measurement","1.5.20","(c) the nature of any differences between the measurements of the reportable segments' assets and liabilities and the entity's assets and liabilities?\n\nNote: Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information.",null,null,"IFRS 8.27 (c-d)",null,{"$f":"IF(ISBLANK(I586),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I586,'Link library'!$C:$C,0)),I586))","v":""},null,{"$f":"VLOOKUP(A586,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Measurement","1.5.21","(d) the nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss?\n",null,null,"IFRS 8.27 (e)",null,{"$f":"IF(ISBLANK(I587),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I587,'Link library'!$C:$C,0)),I587))","v":""},null,{"$f":"VLOOKUP(A587,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Measurement","1.5.22","(e) the nature and effect of any asymmetrical allocations to reportable segments (e.g. allocation of depreciation expense to a segment without allocating the related depreciable assets to that segment)?",null,null,"IFRS 8.27 (f)",null,{"$f":"IF(ISBLANK(I588),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I588,'Link library'!$C:$C,0)),I588))","v":""},null,{"$f":"VLOOKUP(A588,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.23","Reconciliation of segmental revenues\n(a) Has the entity disclosed a reconciliation of the total of the reportable segments' revenues to the entity's revenue?",null,null,"IFRS 8.28 (a)",null,{"$f":"IF(ISBLANK(I589),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I589,'Link library'!$C:$C,0)),I589))","v":""},null,{"$f":"VLOOKUP(A589,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.24","Reconciliation of profit or loss\n(b) Has the entity disclosed a reconciliation of the total of the reportable segments' measures of profit or loss to the entity's profit or loss before tax expense (or tax income) and discontinued operations?",null,null,"IFRS 8.28 (b)",null,{"$f":"IF(ISBLANK(I590),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I590,'Link library'!$C:$C,0)),I590))","v":""},null,{"$f":"VLOOKUP(A590,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.25","Reconciliation of segmental assets \n(c) Has the entity disclosed a reconciliation of the total of the reportable segments' assets to the entity's assets?",null,null,"IFRS 8.28 (c)",null,{"$f":"IF(ISBLANK(I591),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I591,'Link library'!$C:$C,0)),I591))","v":""},null,{"$f":"VLOOKUP(A591,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.26","Reconciliation of segmental liabilities\n(d) Has the entity disclosed a reconciliation of the total of the reportable segments' liabilities to the entity's liabilities? ",null,null,"IFRS 8.28 (d)",null,{"$f":"IF(ISBLANK(I592),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I592,'Link library'!$C:$C,0)),I592))","v":""},null,{"$f":"VLOOKUP(A592,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.27","Reconciliation of other material items of segmental information\n(e) Has the entity disclosed reconciliations of the total of the reportable segments' amounts for every other material item of information disclosed to the corresponding amount for the entity?",null,null,"IFRS 8.28 (e)",null,{"$f":"IF(ISBLANK(I593),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I593,'Link library'!$C:$C,0)),I593))","v":""},null,{"$f":"VLOOKUP(A593,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.28","Disclosure of material reconciling items\nHave all material reconciling items been separately identified and described? (in the reconciliations as applicable under item 275 above)",null,null,"IFRS 8.28",null,{"$f":"IF(ISBLANK(I594),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I594,'Link library'!$C:$C,0)),I594))","v":""},null,{"$f":"VLOOKUP(A594,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.29","Disclosure of segments that are not reportable\nHas information about business activities and operating segments that are not reportable been combined and disclosed in an 'all other segments' category separately from other reconciling items in the reconciliations reported under IFRS 8.28?",null,null,"IFRS 8.16",null,{"$f":"IF(ISBLANK(I595),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I595,'Link library'!$C:$C,0)),I595))","v":""},null,{"$f":"VLOOKUP(A595,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Reconciliations","1.5.30","Revenue included in the 'all other segments' category\nHave the sources of the revenue included in the 'all other segments' category been described?",null,null,"IFRS 8.16",null,{"$f":"IF(ISBLANK(I596),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I596,'Link library'!$C:$C,0)),I596))","v":""},null,{"$f":"VLOOKUP(A596,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Restatement of previously reported information","1.5.31","Where the composition of reportable segments has changed because of changes in the structure of internal organisation, has the corresponding information for earlier periods, including interim periods, been restated (except where the information is not available and the cost to develop it would be excessive)? ",null,null,"IFRS 8.29",null,{"$f":"IF(ISBLANK(I597),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I597,'Link library'!$C:$C,0)),I597))","v":""},null,{"$f":"VLOOKUP(A597,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Restatement of previously reported information","1.5.32","Where the composition of the entity's reportable segments has changed, has a statement on whether the corresponding items of segment information for earlier periods have been restated been provided?",null,null,"IFRS 8.29",null,{"$f":"IF(ISBLANK(I598),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I598,'Link library'!$C:$C,0)),I598))","v":""},null,{"$f":"VLOOKUP(A598,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Restatement of previously reported information","1.5.33","Where the composition of the entity's reportable segments has changed because of changes in the structure of the entity's internal organisation,  but segment information for earlier periods, including interim periods, has not been restated, has segment information for the current period, on both the old basis and the new basis of segmentation, been disclosed in the year in which the change occurs (except where the necessary information is not available and the cost to develop it would be excessive)?",null,null,"IFRS 8.30",null,{"$f":"IF(ISBLANK(I599),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I599,'Link library'!$C:$C,0)),I599))","v":""},null,{"$f":"VLOOKUP(A599,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Products and Services","1.5.34","Have the revenues from external customers for each product and service, or each group of similar products and services, been disclosed (except where the necessary information is not available and the cost to develop it would be excessive - in which case disclose this fact)?",null,null,"IFRS 8.32",null,{"$f":"IF(ISBLANK(I600),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I600,'Link library'!$C:$C,0)),I600))","v":""},null,{"$f":"VLOOKUP(A600,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Geographical Areas","1.5.35","Has the following geographical information (except where the necessary information is not available and the cost to develop it would be excessive) been disclosed (in which case, disclose this fact):\n(a) revenues from external customers: \n      (i) attributed to the entity's country of domicile?\n      (ii) attributed to all foreign countries in total from which the entity derives revenues?\n(b) non-current assets (other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts): \n      (i) located in the entity's country of domicile? \n      (ii) located in all foreign countries in total in which the entity holds assets?",null,null,"IFRS 8.33",null,{"$f":"IF(ISBLANK(I601),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I601,'Link library'!$C:$C,0)),I601))","v":""},null,{"$f":"VLOOKUP(A601,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Geographical Areas","1.5.36","Where revenues from external customers attributed to an individual foreign country are material, have those revenues been separately disclosed?",null,null,"IFRS 8.33 (a)",null,{"$f":"IF(ISBLANK(I602),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I602,'Link library'!$C:$C,0)),I602))","v":""},null,{"$f":"VLOOKUP(A602,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Geographical Areas","1.5.37","Where assets in an individual foreign country are material, have those assets been separately disclosed?",null,null,"IFRS 8.33 (b) ",null,{"$f":"IF(ISBLANK(I603),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I603,'Link library'!$C:$C,0)),I603))","v":""},null,{"$f":"VLOOKUP(A603,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - Geographical Areas","1.5.38","Has the basis for attributing revenues from external customers to individual countries been disclosed?",null,null,"IFRS 8.33 (a)",null,{"$f":"IF(ISBLANK(I604),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I604,'Link library'!$C:$C,0)),I604))","v":""},null,{"$f":"VLOOKUP(A604,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting",null,"Segment Reporting - major customers","1.5.39","Where revenues from transactions with a single external customer amount to 10 per cent or more of the entity's revenues, has the following information been disclosed: \n(a) the fact that such revenues amount to 10 per cent or more of the entity's revenues?\n(b) the total amount of revenues from each such customer?\n(c) the identity of the segment or segments reporting the revenues?",null,null,"IFRS 8.34",null,{"$f":"IF(ISBLANK(I605),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I605,'Link library'!$C:$C,0)),I605))","v":""},null,{"$f":"VLOOKUP(A605,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Segmental Reporting","P","Segment Reporting - major customers","1.5.40","Where appropriate, has additional information about the extent of the entity's reliance on its major customers been provided? ",null,null,"IFRS 8.34",null,{"$f":"IF(ISBLANK(I606),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I606,'Link library'!$C:$C,0)),I606))","v":""},null,{"$f":"VLOOKUP(A606,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"Events after the reporting period","1.5.41","Has the date when the financial statements were authorised for issue and who gave that authorisation been disclosed? (This should normally be the date of the C&AG's signature)",null,null,"IAS 10.17",null,{"$f":"IF(ISBLANK(I607),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I607,'Link library'!$C:$C,0)),I607))","v":""},null,{"$f":"VLOOKUP(A607,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Events after the reporting period","1.5.42","Where the entity's owners or others has the power to amend the financial statements after issue, has this fact been disclosed?",null,null,"IAS 10.17",null,{"$f":"IF(ISBLANK(I608),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I608,'Link library'!$C:$C,0)),I608))","v":""},null,{"$f":"VLOOKUP(A608,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Events after the reporting period","1.5.43","Where the entity has received information after the reporting period about conditions that existed at the end of the reporting period, have the disclosures that relate to these conditions been updated in the light of the new information? ",null,null,"IAS 10.19",null,{"$f":"IF(ISBLANK(I609),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I609,'Link library'!$C:$C,0)),I609))","v":""},null,{"$f":"VLOOKUP(A609,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Events after the reporting period","1.5.44","Where non-adjusting events after the reporting period could influence the economic decisions that users take on the basis of the financial statements, has the entity disclosed the following for each material category of non-adjusting event after the reporting period:\n(a) the nature of the event?\n(b) an estimate of its financial effect, or a statement that such an estimate cannot be made?",null,null,"IAS 10.21\n",null,null,null,{"$f":"VLOOKUP(A610,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Key management services provided by a separate management entity","1.5.45","Have amounts incurred by the entity for the provision of key management services that are provided by a separate management entity been separately disclosed?",null,null,"IAS 24.18A",null,{"$f":"IF(ISBLANK(I611),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I611,'Link library'!$C:$C,0)),I611))","v":""},null,{"$f":"VLOOKUP(A611,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Related party transactions - disclosures","1.5.46","Where related party transaction exist have the following been disclosed (as a minimum):\n(a) The amount of the transactions;\n(b) The amount of outstanding balances (including commitments);\n- Regarding the outstanding balance (including commitments), have the terms and conditions been disclosed, including:\n- Whether the balances are secured;\n- The nature of the consideration to be provided in settlement;\n- Details of whether any guarantees were given or received.\n(c) Provisions regarding outstanding debit balances; and\n(d) The bad debt expense recognised during the period?\n\nNote; Under IAS 24.24, items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the entity.",null,null,"IAS 24.18 \nIAS 24.24",null,{"$f":"IF(ISBLANK(I612),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I612,'Link library'!$C:$C,0)),I612))","v":""},null,{"$f":"VLOOKUP(A612,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Related party transactions - disclosure by type of related party","1.5.47","Have the disclosures required under IAS 24.18 been made separately for each of the following categories: \n\n(a) the parent; (for FReM bodies, the sponsor department)\n(b) entities with joint control of, or significant influence over, the entity;\n(c) subsidiaries; (for FReM bodies: agencies and ALBs within the group)\n(d) associates;\n(e) joint ventures in which the entity is a venturer;\n(f) key management personnel of the entity or its parent; and (for FReM bodies: including key management personnel of the sponsor department)\n(g) other related parties?",null,null,"IAS 24.19",null,{"$f":"IF(ISBLANK(I613),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I613,'Link library'!$C:$C,0)),I613))","v":""},null,{"$f":"VLOOKUP(A613,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Related party transactions - entity has applied disclosure exemption for government-related entities","1.5.48"," Under IAS 24.25, a reporting entity is exempt from the disclosure requirements of paragraph 18 in relation to related party transactions and outstanding balances, including commitments, with:\n    (a) a government that has control, or joint control or significant influence over the reporting entity; and\n    (b) another entity that is a related party because the same government has control, or joint control of, or significant influence over, both the reporting entity and the other entity.\n\nIf this exemption has been applied, has the entity disclosed: \n(a) the name of the government and the nature of its relationship with the reporting entity (i.e. control, joint control or significant influence); and\n(b)the following information in sufficient detail to enable users of the entity's financial statements to understand the effect of related party transactions on its financial statements:\n      (i)the nature and amount of each individually significant transaction; and\n     (ii)for other transactions that are collectively, but not individually, significant, a qualitative or quantitative indication of their extent?\n\nNote: Types of transactions include those listed in IAS 24.21.  Entities should use the factors in IAS 25.27 to help exercise their judgment as to the level of detail to be disclosed in relation to 26b. \n",null,null,"IAS 24.25\nIAS 24.26",null,{"$f":"IF(ISBLANK(I614),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I614,'Link library'!$C:$C,0)),I614))","v":""},null,{"$f":"VLOOKUP(A614,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Consolidated FS",null,"1.6: CONSOLIDATED FINANCIAL STATEMENTS",null,null,null,null,null,null,{"$f":"IF(ISBLANK(I615),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I615,'Link library'!$C:$C,0)),I615))","v":""},null,{"$f":"VLOOKUP(A615,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investment entities",null,"Investment entities","1.6.1","Where an entity is an investment entity has it disclosed information about significant judgements and assumptions it made in determining that it is an investment entity  (see IFRS 10.27), including significant judgements and assumptions it made in determining: \n(a) that it has control over another entity?\n(b) that it has joint control of an arrangement or significant influence over another entity?\n(c) the type of joint arrangement (i.e. joint operation or joint venture) when the arrangement has been structured through a separate vehicle?\n(d) Where the investment entity does not have one or more of the typical characteristics of an investment entity (see IFRS 10.28), has it disclosed its reasons for concluding that it is nevertheless an investment entity?\n\nNote: To comply with IFRS 12.7, an entity shall disclose, for example, significant judgements and assumptions made in determining that:\n(a)it does not control another entity even though it holds more than half of the voting rights of the other entity.\n(b)it controls another entity even though it holds less than half of the voting rights of the other entity.\n(c)it is an agent or a principal (see paragraphs B58–B72 of IFRS 10).\n(d)it does not have significant influence even though it holds 20 per cent or more of the voting rights of another entity.\n(e)it has significant influence even though it holds less than 20 per cent of the voting rights of another entity.",null,null,"IFRS 12.7, IFRS 12.9 and IFRS 19A",null,{"$f":"IF(ISBLANK(I616),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I616,'Link library'!$C:$C,0)),I616))","v":""},null,{"$f":"VLOOKUP(A616,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investment entities",null,"Investment entities","1.6.2","Where entity becomes, or ceases to be, an investment entity, has it disclosed:\n(a) the change of investment entity status?\n(b) the reasons for the change?\n(c) the effect of the change of status on the financial statements for the period presented, including:\n(i) the total fair value, as of the date of change of status, of the subsidiaries that cease to be consolidated?\n(ii) the total gain or loss?\n(iii) the line item(s) in profit or loss in which the gain or loss is recognised (if not presented separately)?",null,null,"IFRS 12.9B",null,{"$f":"IF(ISBLANK(I617),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I617,'Link library'!$C:$C,0)),I617))","v":""},null,{"$f":"VLOOKUP(A617,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS",null,"Subsidiaries with different reporting periods to the consolidated financial statements","1.6.3","Where the financial statements of a subsidiary used in the preparation of consolidated financial statements are as of a date or for a period that is different from that of the consolidated financial statements (see IFRS 10.B92-93), has the following been disclosed:\n(a) the date of the end of the reporting period of the financial statements of that subsidiary?\n(b) the reason for using a different date or period?",null,null,"IFRS 12.11",null,{"$f":"IF(ISBLANK(I618),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I618,'Link library'!$C:$C,0)),I618))","v":""},null,{"$f":"VLOOKUP(A618,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS",null,"Subsidiaries with non-controlling interests material to the reporting entity. ","1.6.4","Where an entity has subsidiaries that have non-controlling interests that are material to the reporting entity, has an entity disclosed the following:\n(a) the name of the subsidiary?\n(b) the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary?\n(c) the proportion of ownership interests held by non-controlling interests?\n(d) the proportion of voting rights held by non-controlling interests, if different from the proportion of ownership interests held?\n(e) the profit or loss allocated to non-controlling interests of the subsidiary during the reporting period?\n(f) accumulated non-controlling interests of the subsidiary at the end of the reporting period?\n(g) summarised financial information about the subsidiary (see IFRS 12.B10)?\n\nNote: IFRS 12.B10 - For each subsidiary that has non-controlling interests that are material to the reporting entity, an entity shall disclose:\n(a)dividends paid to non-controlling interests.\n(b)summarised financial information about the assets, liabilities, profit or loss and cash flows of the subsidiary that enables users to understand the interest that non-controlling interests have in the group’s activities and cash flows. That information might include but is not limited to, for example, current assets, non-current assets, current liabilities, non-current liabilities, revenue, profit or loss and total comprehensive income.",null,null,"IFRS 12.12",null,{"$f":"IF(ISBLANK(I619),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I619,'Link library'!$C:$C,0)),I619))","v":""},null,{"$f":"VLOOKUP(A619,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS",null,"Restrictions on an entity's ability to access or use the assets and settle the liabilities of the group","1.6.5","Where an entity is subject to significant restrictions, has the following been disclosed:\n(a) the impact of any significant restrictions (e.g. statutory, contractual and regulatory restrictions) on its ability to access or use the assets and settle the liabilities of the group?\n(b) the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group?\n(c) the carrying amounts in the consolidated financial statements of the assets and liabilities to which those restrictions apply?\n",null,null,"IFRS 12.13",null,{"$f":"IF(ISBLANK(I620),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I620,'Link library'!$C:$C,0)),I620))","v":""},null,{"$f":"VLOOKUP(A620,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Structured entities",null,"Support to structured entities","1.6.6","Where an entity holds any contractual arrangements that could require the parent or its subsidiaries to provide financial support to a consolidated structured entity, including events or circumstances that could expose the reporting entity to a loss, has this fact been disclosed?",null,null,"IFRS 12.14",null,{"$f":"IF(ISBLANK(I621),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I621,'Link library'!$C:$C,0)),I621))","v":""},null,{"$f":"VLOOKUP(A621,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Structured entities",null,"Support to structured entities","1.6.7","Where during the reporting period a parent or any of its subsidiaries, without having a contractual obligation to do so, has provided financial or other support to another entity (e.g. purchasing assets of or instruments issued by the structured entity )has the following been disclosed:\n(a) where support has been provided to a consolidated structured entity:\n(i) the type and amount of support provided, including situations in which the parent or its subsidiaries assisted the structured entity in obtaining financial support? \n(ii) the reasons for providing the support?\n(b) where support has been provided to a previously unconsolidated structured entity and that provision of support resulted in the entity controlling the structured entity, \n(i) an explanation of the relevant factors in reaching that decision?\n(c) where an entity has current intentions to provide  financial or other support to a consolidated structured entity, including intentions to assist the structured entity in obtaining financial support\n(i) this fact?",null,null,"IFRS 12.15-17",null,{"$f":"IF(ISBLANK(I622),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I622,'Link library'!$C:$C,0)),I622))","v":""},null,{"$f":"VLOOKUP(A622,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS",null,"Changes of interest in subsidiaries","1.6.8","Where parent’s ownership interest in a subsidiary changed but did not result in a loss of control has an entity disclosed a schedule that shows the effects on the equity attributable to owners of the parent of such changes?",null,null,"IFRS 12.18",null,{"$f":"IF(ISBLANK(I623),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I623,'Link library'!$C:$C,0)),I623))","v":""},null,{"$f":"VLOOKUP(A623,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS",null,"Changes of interest in subsidiaries","1.6.9","Where and entity lost control of a subsidiary during the reporting period, has the following been disclosed:\n(a) the gain or loss (see IFRS 10.25)?\n(b) the portion of that gain or loss attributable to measuring any investment retained in the former subsidiary at its fair value at the date when control is lost?\n(c) the line item(s) in profit or loss in which the gain or loss is recognised (if not presented separately)?\n",null,null,"IFRS 12.19",null,{"$f":"IF(ISBLANK(I624),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I624,'Link library'!$C:$C,0)),I624))","v":""},null,{"$f":"VLOOKUP(A624,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS",null,"Subsidiaries with non-controlling interests","1.6.10","Dividends paid to non-controlling interests\nWhere an entity has subsidiaries that have non-controlling interests that are material to the reporting entity, has the entity disclosed, for each subsidiary, dividends paid to non-controlling interests?",null,null,"IFRS 12.B10-11",null,{"$f":"IF(ISBLANK(I625),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I625,'Link library'!$C:$C,0)),I625))","v":""},null,{"$f":"VLOOKUP(A625,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS",null,"Subsidiaries with non-controlling interests","1.6.11","Information about the interests of non-controlling interests\nWhere an entity has subsidiaries that have non-controlling interests that are material to the reporting entity, has the entity disclosed, for each subsidiary,  summarised financial information about the assets, liabilities, profit or loss and cash flows of the subsidiary that enables users to understand the interest that non-controlling interests have in the group’s activities and cash flows?\n\nNote:  That information might include but is not limited to, for example, current assets, non-current assets, current liabilities, non-current liabilities, revenue, profit or loss and total comprehensive income (and shall be the amounts before inter-company eliminations)",null,null,"IFRS 12.B10-11",null,{"$f":"IF(ISBLANK(I626),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I626,'Link library'!$C:$C,0)),I626))","v":""},null,{"$f":"VLOOKUP(A626,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investment entities","P","Unconsolidated subsidiaries of an investment entity","1.6.12","Where an investment entity, is required to apply the exception to consolidation and instead account for its investment in a subsidiary at fair value through profit or loss (in accordance with IFRS 10(Consolidated Financial Statements), has the following been disclosed:\n(a) this fact?\n(b) for each unconsolidated subsidiary, has an investment entity disclosed:\n(i) the subsidiary's name?\n(ii) the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary?\n(iii) the proportion of ownership interest held by the investment entity and, if different, the proportion of voting rights held?\n(c) If an investment entity is the parent of another investment entity, has the parent also provided the disclosures in (b) i-iii for investments that are controlled by its investment entity subsidiary?\n",null,null,"IFRS 12.19A-19C",null,{"$f":"IF(ISBLANK(I627),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I627,'Link library'!$C:$C,0)),I627))","v":""},null,{"$f":"VLOOKUP(A627,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investment entities",null,"Unconsolidated subsidiaries of an investment entity","1.6.13","Has the investment entity disclosed the following:\n(a) the nature and extent of any significant restrictions (e.g. resulting from borrowing arrangements, regulatory requirements or contractual arrangements) on the ability of an unconsolidated subsidiary to transfer funds to the investment entity in the form of cash dividends or to repay loans or advances made to the unconsolidated subsidiary by the investment entity?\n(b) any current commitments or intentions to provide financial or other support to an unconsolidated subsidiary, including commitments or intentions to assist the subsidiary in obtaining financial support?",null,null,"IFRS 12.19D",null,{"$f":"IF(ISBLANK(I628),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I628,'Link library'!$C:$C,0)),I628))","v":""},null,{"$f":"VLOOKUP(A628,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investment entities",null,"Unconsolidated subsidiaries of an investment entity","1.6.14","Where, during the reporting period, an investment entity or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to an unconsolidated subsidiary, has the following been disclosed:\n(a) the type and amount of support provided to each unconsolidated subsidiary?\n(b) the reasons for providing the support?",null,null,"IFRS 12.19E",null,{"$f":"IF(ISBLANK(I629),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I629,'Link library'!$C:$C,0)),I629))","v":""},null,{"$f":"VLOOKUP(A629,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investment entities",null,"Unconsolidated subsidiaries of an investment entity","1.6.15","Where an  investment entity is subject to any contractual arrangements that could require the entity or its unconsolidated subsidiaries to provide financial support to an unconsolidated, controlled, structured entity, including events or circumstances that could expose the reporting entity to a loss (e.g. liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or to provide financial support), has this fact been disclosed?",null,null,"IFRS 12.19F",null,{"$f":"IF(ISBLANK(I630),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I630,'Link library'!$C:$C,0)),I630))","v":""},null,{"$f":"VLOOKUP(A630,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Investment entities",null,"Unconsolidated subsidiaries of an investment entity","1.6.16","Where an investment entity or any of its unconsolidated subsidiaries has, without having a contractual obligation to do so, provided financial or other support to an unconsolidated, structured entity that the investment entity did not control, and if that provision of support resulted in the investment entity controlling the structured entity, has the investment entity disclosed an explanation of the relevant factors in reaching the decision to provide that support?",null,null,"IFRS 12.19G",null,{"$f":"IF(ISBLANK(I631),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I631,'Link library'!$C:$C,0)),I631))","v":""},null,{"$f":"VLOOKUP(A631,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.17","General information on material joint arrangements and associates\n(a) Has the entity disclosed, for each joint arrangement and associate that is material to the reporting entity:\n(i) the name of the joint arrangement or associate;\n(ii) the nature of the entity’s relationship with the joint arrangement or associate;\n(iii) the principal place of business (and country of incorporation, if applicable and different from the principal place of business) of the joint arrangement or associate; and\n(iv) the proportion of ownership interest or participating share held by the entity and, if different, the proportion of voting rights held (if applicable)?",null,null,"IFRS 12.21 (a)\nIFRS 12.21A",null,{"$f":"IF(ISBLANK(I632),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I632,'Link library'!$C:$C,0)),I632))","v":""},null,{"$f":"VLOOKUP(A632,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.18","Measurement of material joint ventures and associates\n(b) Has the following been disclosed, for each joint venture and associate that is material to the reporting entity: \n(i) whether the investment in the joint venture or associate is measured using the equity method or at fair value; and\n(iii) if the joint venture or associate is accounted for using the equity method, the fair value of its investment in the joint venture or associate, if there is a quoted market price for the investment?\n\nNote:  This disclosure is not required for investment entities.  NB: IAS 12.21 also requires summarised financial information about the joint venture or associate to be disclosed under B12-13.  We have included this as a separate item in the checklist below. ",null,null,"IFRS 12.21 (b) \nIFRS 12.21A",null,{"$f":"IF(ISBLANK(I633),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I633,'Link library'!$C:$C,0)),I633))","v":""},null,{"$f":"VLOOKUP(A633,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.19","Information on joint ventures and associates that are not individually material\nIf an entity or investment entity has interests in joint arrangements and associates that are not individually material, has the entity disclosed the following financial information specified by IFRS 12.B16?  \n(i) in aggregate for all individually immaterial joint ventures and, separately?\n(ii) in aggregate for all individually immaterial associates?\n\nNote: This disclosure is not required for investment entities. IAS 12.21 also requires summarised financial information about the joint venture or associate to be disclosed under B16. We have included this as a separate item in the checklist below. ",null,null,"IFRS 12.21 (c)\nIFRS 12.B16",null,{"$f":"IF(ISBLANK(I634),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I634,'Link library'!$C:$C,0)),I634))","v":""},null,{"$f":"VLOOKUP(A634,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.20","Restrictions on an entity's ability to transfer funds from joint ventures and associates\n(a) Has the entity disclosed the nature and extent of any significant restrictions (e.g. resulting from borrowing arrangements, regulatory requirements or contractual arrangements between investors with joint control of or significant influence over a joint venture or an associate) on the ability of joint ventures or associates to transfer funds to the entity in the form of cash dividends, or to repay loans or advances made by the entity?",null,null,"IFRS 12.22 (a)",null,{"$f":"IF(ISBLANK(I635),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I635,'Link library'!$C:$C,0)),I635))","v":""},null,{"$f":"VLOOKUP(A635,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.21","Accounting reference dates\n(b) Has the entity disclosed: \n- when the financial statements of a joint venture or associate used in applying the equity method are as of a date or for a period that is different from that of the entity; \n- the date of the end of the reporting period of the financial statements of that joint venture or associate; and\n- the reason for using a different date or period?",null,null,"IFRS 12.22 (b)",null,{"$f":"IF(ISBLANK(I636),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I636,'Link library'!$C:$C,0)),I636))","v":""},null,{"$f":"VLOOKUP(A636,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.22","Unrecognised share of losses of a joint venture or associate\n(c) Has the entity disclosed the unrecognised share of losses of a joint venture or associate, both for the reporting period and cumulatively, if the entity has stopped recognising its share of losses of the joint venture or associate when applying the equity method?",null,null,"IFRS 12.22 (c)",null,{"$f":"IF(ISBLANK(I637),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I637,'Link library'!$C:$C,0)),I637))","v":""},null,{"$f":"VLOOKUP(A637,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.23","Separate disclosure of unrecognised commitments relating to joint ventures or associates\nHas the entity separately disclosed commitments that it has relating to its joint ventures separately from the amount of other commitments?  (including its share of commitments made jointly with other investors with joint control of a joint venture) \n\nNote: See IFRS 12.B18–B20 for further guidance on what may constitute such a commitment:\nAn entity shall disclose total commitments it has made but not recognised at the reporting date (including its share of commitments made jointly with other investors with joint control of a joint venture) relating to its interests in joint ventures. Commitments are those that may give rise to a future outflow of cash or other resources.\n\nUnrecognised commitments that may give rise to a future outflow of cash or other resources include:\n(a)unrecognised commitments to contribute funding or resources as a result of, for example:\n(i)the constitution or acquisition agreements of a joint venture (that, for example, require an entity to contribute funds over a specific period).\n(ii)capital-intensive projects undertaken by a joint venture.\n(iii)unconditional purchase obligations, comprising procurement of equipment, inventory or services that an entity is committed to purchasing from, or on behalf of, a joint venture.\n(iv)unrecognised commitments to provide loans or other financial support to a joint venture.\n(v)unrecognised commitments to contribute resources to a joint venture, such as assets or services.\n(vi)other non-cancellable unrecognised commitments relating to a joint venture.\n(b)unrecognised commitments to acquire another party’s ownership interest (or a portion of that ownership interest) in a joint venture if a particular event occurs or does not occur in the future ",null,null,"IFRS 12.23 (a)",null,{"$f":"IF(ISBLANK(I638),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I638,'Link library'!$C:$C,0)),I638))","v":""},null,{"$f":"VLOOKUP(A638,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.24","Separate disclosure of contingent liabilities relating to interests in joint ventures or associates\nHas the entity disclosed, in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets (unless the probability of loss is remote), contingent liabilities incurred relating to its interests in joint ventures or associates (including its share of contingent liabilities incurred jointly with other investors with joint control of, or significant influence over, the joint ventures or associates), separately from the amount of other contingent liabilities?",null,null,"IFRS 12.23 (b)",null,{"$f":"IF(ISBLANK(I639),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I639,'Link library'!$C:$C,0)),I639))","v":""},null,{"$f":"VLOOKUP(A639,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.25","Summarised financial information for individually material joint ventures or associates (not required where the entity is an investment entity)\nFor each joint ventures or/and associate that is material to the reporting entity, has the following been disclosed: \n(a) dividends received from the joint venture or associate?\n(b) summarised financial information for the joint venture or associate (see IFRS 12.B14-B15) including, but not necessarily limited to:\n  (i) current assets?\n  (ii) non-current assets?\n  (iii) current liabilities?\n  (iv) non-current liabilities?\n  (v) revenue?\n  (vi) profit or loss from continuing operations?\n  (vii) post-tax profit or loss from discontinued operations?\n  (viii) other comprehensive income?\n  (ix) total comprehensive income?\n(c) the amount of:\n  (i) cash and cash equivalents?\n  (ii) current financial liabilities (excluding trade and other payables and provisions) included in (iii) above?\n  (iii) non-current financial liabilities (excluding trade and other payables and provisions) included in (iv) above?\n  (iv) depreciation and amortisation?\n  (v) interest income?\n  (vi) interest expense?\n  (vii) income tax expense or income?",null,null,"IFRS 12.B12-B13",null,{"$f":"IF(ISBLANK(I640),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I640,'Link library'!$C:$C,0)),I640))","v":""},null,{"$f":"VLOOKUP(A640,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.26","Basis for summarised financial information for individually material joint ventures or associates (not required where the entity is an investment entity)\nThe summarised financial information presented in accordance with paragraphs B12 and B13 shall be the amounts included in the IFRS financial statements of the joint venture or associate (and not the entity’s share of those amounts). If the entity accounts for its interest in the joint venture or associate using the equity method, has the entity: \n- adjusted the amounts included in the IFRS financial statements of the joint venture or associate to reflect adjustments made by the entity when using the equity method, such as fair value adjustments made at the time of acquisition and adjustments for differences in accounting policies; and\n- provided a reconciliation of the summarised financial information presented to the carrying amount of its interest in the joint venture or associate?\n\nNote:  If the information has not been prepared on an IFRS basis, then the following requirements under 318c apply. ",null,null,"IFRS 12.B14",null,{"$f":"IF(ISBLANK(I641),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I641,'Link library'!$C:$C,0)),I641))","v":""},null,{"$f":"VLOOKUP(A641,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs",null,"Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.27","Summarised financial information not prepared on an IFRS basis (not required where the entity is an investment entity)\nAn entity may present the summarised financial information required by these paragraphs on the basis of the joint venture's or associate's financial statements if: \na) the entity measures its interest in the joint venture or associate at fair value in accordance with IAS 28 (as amended in 2011); and\nb) the joint venture or associate does not prepare IFRS financial statements and preparation on that basis would be impracticable or cause undue cost. \n\nIf this applies, has the entity disclosed the basis on which the summarised financial information has been prepared?",null,null,"IFRS 12.B15",null,{"$f":"IF(ISBLANK(I642),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I642,'Link library'!$C:$C,0)),I642))","v":""},null,{"$f":"VLOOKUP(A642,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["JVs","P","Consolidated accounts - Entity has interests in joint arrangements or associates","1.6.28","Summarised financial for joint ventures or associates which are not individually material (not required where the entity is an investment entity)\nFor joint ventures or/and associates that are not individually material to the reporting entity, has the entity disclosed:\n(a) the carrying amount of its interests in all individually immaterial joint ventures or associates that are accounted for using the equity method (in aggregate) \n(b) the aggregate amount of its share of those joint ventures’ or associates’; and\n  (i) profit or loss from continuing operations?\n  (ii) post-tax profit or loss from discontinued operations?\n  (iii) other comprehensive income?\n  (iv) total comprehensive income?\n(c) have the disclosures for joint ventures and associates been presented separately?",null,null,"IFRS 12.B16",null,{"$f":"IF(ISBLANK(I643),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I643,'Link library'!$C:$C,0)),I643))","v":""},null,{"$f":"VLOOKUP(A643,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Structured entities",null,"Consolidated accounts - Interests in  unconsolidated structured entities","1.6.29","General information on interests in unconsolidated structured entities\nWhere an entity has interest in an unconsolidated structured entity, has the entity disclosed the following:\n(a) qualitative and quantitative information about its interests in unconsolidated structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed?\n(b) for an entity which has sponsored an unconsolidated structured entity for which it does not provide information required by IFRS 12.29:\n(i) how it has determined which structured entities it has sponsored?\n(ii) income from those structured entities during the reporting period, including a description of the types of income presented?\n(iii) the carrying amount (at the time of transfer) of all assets transferred to those structured entities during the reporting period?\n(c) has the information in paragraph (b) i-iii been presented  in tabular format, unless another format is more appropriate?\n(d) have the sponsoring activities been classified into relevant categories (see IFRS 12.B2–B6)?",null,null,"IFRS 12.26-28",null,{"$f":"IF(ISBLANK(I644),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I644,'Link library'!$C:$C,0)),I644))","v":""},null,{"$f":"VLOOKUP(A644,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Structured entities",null,"Consolidated accounts - Interests in  unconsolidated structured entities","1.6.30","Financial information on interests in unconsolidated structured entities\nWhere an entity has interest in an unconsolidated structured entity, has the entity disclosed the following: \n(a) the carrying amounts of the assets and liabilities recognised in its financial statements relating to its interests in unconsolidated structured entities?\n(b) the line items in the statement of financial position in which those assets and liabilities are recognised?\n(c) the amount that best represents the entity’s maximum exposure to loss from its interests in unconsolidated structured entities, including how the maximum exposure to loss is determined. If an entity cannot quantify its maximum exposure to loss from its interests in unconsolidated structured entities it shall disclose that fact and the reasons?\n(d) a comparison of the carrying amounts of the assets and liabilities of the entity that relate to its interests in unconsolidated structured entities and the entity’s maximum exposure to loss from those entities?\n\nNote: The above information should be disclosed in tabular format, unless another format is more appropriate\n",null,null,"IFRS 12.29",null,{"$f":"IF(ISBLANK(I645),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I645,'Link library'!$C:$C,0)),I645))","v":""},null,{"$f":"VLOOKUP(A645,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Structured entities",null,"Consolidated accounts - Interests in  unconsolidated structured entities","1.6.31","Non-contractual support to unconsolidated structured entities\nWhere during the reporting period an entity has, without having a contractual obligation to do so, provided financial or other support (or has intention to do so) to an unconsolidated structured entity in which it previously had or currently has an interest, has the entity disclosed:\n(a) the type and amount of support provided, including situations in which the entity assisted the structured entity in obtaining financial support?\n(b) the reasons for providing the support?\n(c) any current intentions to provide financial or other support to an unconsolidated structured entity, including intentions to assist the structured entity in obtaining financial support?",null,null,"IFRS 12.30-31",null,{"$f":"IF(ISBLANK(I646),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I646,'Link library'!$C:$C,0)),I646))","v":""},null,{"$f":"VLOOKUP(A646,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS","P","Consolidated accounts - Additional disclosures","1.6.32","Where one entity has interest in other entities has the following information been presented separately:\n(a)  interests in subsidiaries?\n(b)  interests in joint ventures?\n(c)  interests in joint operations?\n(d)  interests in associates?\n(e)  interests in unconsolidated structured entities?",null,null,"IFRS 12.B4",null,{"$f":"IF(ISBLANK(I647),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I647,'Link library'!$C:$C,0)),I647))","v":""},null,{"$f":"VLOOKUP(A647,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Separate FS",null,"Consolidated accounts - Entity prepares separate financial statements in addition to consolidated financial statements","1.6.33","When a parent (other than a parent who elects not to prepare consolidated financial statements) or an investor with joint control of, or significant influence over, an investee prepares separate financial statements, the parent or investor shall identify the financial statements prepared in accordance with IFRS 10, IFRS 11 or IAS 28 (as amended in 2011) to which they relate. Has the parent or investor disclosed in its separate financial statements:\n(a) the fact that the statements are separate financial statements and the reasons why those statements are prepared if not required by law?\n(b) a list of significant investments in subsidiaries, joint ventures and associates, including:\n(i) the name of those investees?\n(ii) the principal place of business (and country of incorporation, if different) of those investees?\n(iii) its proportion of the ownership interest (and its proportion of the voting rights, if different) held in those investees?\n(c) a description of the method used to account for the investments listed under (b)?",null,null,"IAS 27.17",null,{"$f":"IF(ISBLANK(I648),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I648,'Link library'!$C:$C,0)),I648))","v":""},null,{"$f":"VLOOKUP(A648,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Separate FS",null,"Consolidated accounts - Entity prepares separate financial statements in addition to consolidated financial statements","1.6.34","Have the separate financial statements identified the consolidated financial statements to which they relate?",null,null,"IAS 27.17",null,{"$f":"IF(ISBLANK(I649),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I649,'Link library'!$C:$C,0)),I649))","v":""},null,{"$f":"VLOOKUP(A649,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Separate FS",null,"Consolidated accounts - Entity not required to prepare consolidated financial statements","1.6.35","When a parent meets the requirements of IFRS 10.4a and elects not to prepare consolidated financial statements and instead prepares separate financial statements, has it disclosed in those separate financial statements:\n(a) the fact that the financial statements are separate financial statements; that the exemption from consolidation has been used?\n(b) the name and principal place of business (and country of incorporation, if different) of the entity whose consolidated financial statements that comply with International Financial Reporting Standards have been produced for public use?\n(c) the address where those consolidated financial statements are obtainable?\n(d) a list of significant investments in subsidiaries, joint ventures and associates, including: the name of those investees, the principal place of business (and country of incorporation, if different) of those investees,  its proportion of the ownership interest (and its proportion of the voting rights, if different) held in those investees?\n(e) a description of the method used to account for the investments listed under (d)?",null,null,"IAS 27.16",null,{"$f":"IF(ISBLANK(I650),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I650,'Link library'!$C:$C,0)),I650))","v":""},null,{"$f":"VLOOKUP(A650,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"1.7: BUSINESS COMBINATIONS",null,null,null,null,null,null,{"$f":"IF(ISBLANK(I651),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I651,'Link library'!$C:$C,0)),I651))","v":""},null,{"$f":"VLOOKUP(A651,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The nature and financial effect of business combinations effected during the period and after the reporting period","1.7.1","If the information below on business combinations does not achieve the following objectives, has the entity disclosed whatever additional information is necessary to meet those objectives? \n\n- enabling users of the financial statements to evaluate the nature and financial effect of a business combination that occurs either:\n(1) during the current reporting period; or\n(2) after the end of the reporting period but before the financial statements are authorised for issue.\n\n- enabling users of the financial statements to evaluate the financial effects of adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods.",null,null,"IFRS 3.59\nIFRS 3.61\nIFRS 3.63",null,{"$f":"IF(ISBLANK(I652),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I652,'Link library'!$C:$C,0)),I652))","v":""},null,{"$f":"VLOOKUP(A652,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The nature and financial effect of business combinations effected during the period and after the reporting period","1.7.2","Do disclosures reflect guidance from the FRC Thematic Review on best practice?",null,null,"BEST PRACTICE\nFRC Thematic Review Business Combinations, September 2022",null,null,null,{"$f":"VLOOKUP(A653,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The nature and financial effect of business combinations effected during the period and after the reporting period","1.7.3","Has the acquirer disclosed the following information for each business combination that occurs during the reporting period? \n(a) the name and a description of the acquiree?",null,null,"IFRS 3.B64 (a)",null,{"$f":"IF(ISBLANK(I654),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I654,'Link library'!$C:$C,0)),I654))","v":""},null,{"$f":"VLOOKUP(A654,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The nature and financial effect of business combinations effected during the period and after the reporting period","1.7.4","(b) the acquisition date?",null,null,"IFRS 3.B64 (b)",null,{"$f":"IF(ISBLANK(I655),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I655,'Link library'!$C:$C,0)),I655))","v":""},null,{"$f":"VLOOKUP(A655,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The nature and financial effect of business combinations effected during the period and after the reporting period","1.7.5","(c) the percentage of voting equity instruments acquired?",null,null,"IFRS 3.B64 (c)",null,{"$f":"IF(ISBLANK(I656),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I656,'Link library'!$C:$C,0)),I656))","v":""},null,{"$f":"VLOOKUP(A656,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - qualitative disclosures","1.7.6","(d) the primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree?",null,null,"IFRS 3.B64 (d)",null,{"$f":"IF(ISBLANK(I657),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I657,'Link library'!$C:$C,0)),I657))","v":""},null,{"$f":"VLOOKUP(A657,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - qualitative disclosures","1.7.7","(e) a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (e)\nIFRS 3.B65",null,{"$f":"IF(ISBLANK(I658),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I658,'Link library'!$C:$C,0)),I658))","v":""},null,{"$f":"VLOOKUP(A658,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - fair value of consideration","1.7.8","(f) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:\n(i) cash;\n(ii) other tangible or intangible assets, including a business or subsidiary of the acquirer;\n(iii) liabilities incurred, for example, a liability for contingent consideration; and\n(iv) equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of measuring the fair value of those instruments or interests.\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (f)",null,{"$f":"IF(ISBLANK(I659),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I659,'Link library'!$C:$C,0)),I659))","v":""},null,{"$f":"VLOOKUP(A659,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - Contingent consideration and indemnification assets","1.7.9","(g) for contingent consideration arrangements and indemnification assets:\n• the amount recognised as of the acquisition date?\n• a description of the arrangement and the basis for determining the amount of the payment?\n• an estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. \n• where the maximum amount of the payment is unlimited, that fact?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (g)",null,{"$f":"IF(ISBLANK(I660),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I660,'Link library'!$C:$C,0)),I660))","v":""},null,{"$f":"VLOOKUP(A660,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - acquired receivables","1.7.10","(h) for acquired receivables (provided by major class of receivable, such as loans, direct finance leases and any other class of receivables):\n• the fair value of the receivables?\n• the gross contractual amounts receivable?\n• the best estimate at the acquisition date of the contractual cash flows not expected to be collected?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (h)",null,{"$f":"IF(ISBLANK(I661),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I661,'Link library'!$C:$C,0)),I661))","v":""},null,{"$f":"VLOOKUP(A661,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - classification of amounts recognised ","1.7.11","(i) the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (i)",null,{"$f":"IF(ISBLANK(I662),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I662,'Link library'!$C:$C,0)),I662))","v":""},null,{"$f":"VLOOKUP(A662,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - contingent liabilities","1.7.12","(j) for each contingent liability recognised in accordance with IFRS 3.23 (i.e. the acquirer shall recognise as of the acquisition date a contingent liability assumed in a business combination if it is a present obligation that arises from past events and its fair value can be measured reliably), the information required in IAS 37.85:\n(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;\n(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an entity shall disclose the major assumptions made concerning future events.\n(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (j)",null,{"$f":"IF(ISBLANK(I663),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I663,'Link library'!$C:$C,0)),I663))","v":""},null,{"$f":"VLOOKUP(A663,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - contingent liabilities","1.7.13","(j) where a contingent liability is not recognised because its fair value cannot be measured reliably:\n• information required by IAS 37.86:\n(a) an estimate of its financial effect\n(b )an indication of the uncertainties relating to the amount or timing of any outflow; and\n(c) the possibility of any reimbursement.\n• the reasons why the liability cannot be measured reliably?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (j)",null,{"$f":"IF(ISBLANK(I664),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I664,'Link library'!$C:$C,0)),I664))","v":""},null,{"$f":"VLOOKUP(A664,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - goodwill tax implications","1.7.14","(k) the total amount of goodwill that is expected to be deductible for tax purposes?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (k)",null,{"$f":"IF(ISBLANK(I665),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I665,'Link library'!$C:$C,0)),I665))","v":""},null,{"$f":"VLOOKUP(A665,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - separately recognised transactions","1.7.15","(l-m) for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination (see IFRS 3.51):\n• a description of each transaction?\n• how the acquirer accounted for each transaction?\n• the amounts recognised for each transaction and the line item in the financial statements in which each amount is recognised?\n• where the transaction is the effective settlement of a pre-existing relationship, the method used to determine the settlement amount?\n• the amount of acquisition-related costs and the line item or items in the statement of comprehensive income in which the costs are recognised?\n• the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which the costs are recognised?\n• the amount of any issue costs not recognised as an expense and how they were recognised?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (l) & (m)",null,{"$f":"IF(ISBLANK(I666),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I666,'Link library'!$C:$C,0)),I666))","v":""},null,{"$f":"VLOOKUP(A666,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - disclosures for a bargain purchase","1.7.16","(n) in a bargain purchase (see IFRS 3.34 to 3.36):\n• the amount of any gain recognised in accordance with IFRS 3.34 and the line item in the statement of comprehensive income in which the gain is recognised?\n• a description of the reasons why the transaction resulted in a gain?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (n)",null,{"$f":"IF(ISBLANK(I667),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I667,'Link library'!$C:$C,0)),I667))","v":""},null,{"$f":"VLOOKUP(A667,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - disclosures of non-controlling interests","1.7.17","(o) for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:\n• the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount?\n• for each non-controlling interest in an acquiree measured at fair value, the valuation technique(s) and key model significant inputs used for determining to measure that value?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (o)",null,{"$f":"IF(ISBLANK(I668),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I668,'Link library'!$C:$C,0)),I668))","v":""},null,{"$f":"VLOOKUP(A668,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - acquisition achieved in stages","1.7.18","(p) in a business combination achieved in stages:\n• the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date?\n• the amount of any gain or loss recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see IFRS 3.42) and the line item in the statement of comprehensive income in which that gain or loss is recognised?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (p)",null,{"$f":"IF(ISBLANK(I669),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I669,'Link library'!$C:$C,0)),I669))","v":""},null,{"$f":"VLOOKUP(A669,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - revenue and profit and loss since acquisition","1.7.19","(q) the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period?\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (q)",null,{"$f":"IF(ISBLANK(I670),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I670,'Link library'!$C:$C,0)),I670))","v":""},null,{"$f":"VLOOKUP(A670,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - revenue and profit and loss since acquisition","1.7.20","(q) the revenue and profit or loss of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period? (Where this is impracticable, this should be disclosed including the reason why).\n\nNote: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required.",null,null,"IFRS 3.B64 (q)",null,{"$f":"IF(ISBLANK(I671),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I671,'Link library'!$C:$C,0)),I671))","v":""},null,{"$f":"VLOOKUP(A671,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business combinations - acquisition date after the reporting period","1.7.21","Where the initial accounting for a business combination, the acquisition date of which is after the end of the reporting period but before the financial statements are authorised for issue, is incomplete at the time the financial statements are authorised for issue has the following been disclosed:  \n(a) which disclosures could not be made?\n(b) the reasons why the disclosures could not be made?",null,null,"IFRS 3.B66",null,{"$f":"IF(ISBLANK(I672),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I672,'Link library'!$C:$C,0)),I672))","v":""},null,{"$f":"VLOOKUP(A672,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations","P","Business Combinations - The effect of adjustments recognised that relate to business combinations that were effected in the current or in previous periods","1.7.22","Has the acquirer disclosed the following information for each material business combination or in the aggregate for individually immaterial business combinations that are material collectively?\n(a) where the initial accounting for a business combination is incomplete (see IFRS 3.45) for particular assets, liabilities, non-controlling interests or items of consideration, and the amounts recognised in the financial statements for the business combination thus have been determined only provisionally:\n• the reasons why the initial accounting for the business combination is incomplete?\n• the assets, liabilities, equity interests or items of consideration for which the initial accounting is incomplete?\n• the nature and amount of any measurement period adjustments recognised during the reporting period (see IFRS 3.49)?",null,null,"IFRS 3.B67 (a)",null,{"$f":"IF(ISBLANK(I673),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I673,'Link library'!$C:$C,0)),I673))","v":""},null,{"$f":"VLOOKUP(A673,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The effect of adjustments recognised that relate to business combinations that were effected in the current or in previous periods","1.7.23","(b) for each reporting period after the acquisition date until the entity collects, sells or otherwise loses the right to a contingent consideration asset, or until the entity settles a contingent consideration liability or the liability is cancelled or expires:\n• any changes in the recognised amounts, including any differences arising upon settlement?\n• any changes in the range of outcomes (undiscounted) and the reasons for those changes?\n• the valuation techniques and key model inputs used to measure contingent consideration?",null,null,"IFRS 3.B67 (b)",null,{"$f":"IF(ISBLANK(I674),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I674,'Link library'!$C:$C,0)),I674))","v":""},null,{"$f":"VLOOKUP(A674,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The effect of adjustments recognised that relate to business combinations that were effected in the current or in previous periods","1.7.24","(c) for contingent liabilities recognised in a business combination, the information required by:\nIAS 37.84\n(a)the carrying amount at the beginning and end of the period;\n(b)additional provisions made in the period, including increases to existing provisions;\n(c)amounts used (i.e. incurred and charged against the provision) during the period;\n(d)unused amounts reversed during the period; and\n(e)the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate.\nIAS 37.85\n(a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;\n(b) an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an entity shall disclose the major assumptions made concerning future events.\n(c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement",null,null,"IFRS 3.B67 (c)",null,{"$f":"IF(ISBLANK(I675),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I675,'Link library'!$C:$C,0)),I675))","v":""},null,{"$f":"VLOOKUP(A675,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations",null,"Business Combinations - The effect of adjustments recognised that relate to business combinations that were effected in the current or in previous periods","1.7.25","(d) a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period showing separately:\n• the gross amount and accumulated impairment losses at the beginning of the reporting period?\n• additional goodwill recognised during the reporting period, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5?\n• adjustments resulting from the subsequent recognition of deferred tax assets during the reporting period (see IFRS 3.67)?\n• goodwill included in a disposal group classified as held for sale in accordance with IFRS 5 and goodwill derecognised during the reporting period without having previously been included in a disposal group classified as held for sale?\n• impairment losses recognised during the reporting period in accordance with IAS 36?\n• net exchange rate differences arising during the reporting period in accordance with IAS 21?\n• any other changes in the carrying amount during the reporting period?\n• the gross amount and accumulated impairment losses at the end of the reporting period?",null,null,"IFRS 3.B67 (d)",null,{"$f":"IF(ISBLANK(I676),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I676,'Link library'!$C:$C,0)),I676))","v":""},null,{"$f":"VLOOKUP(A676,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Business Combinations","P","Business Combinations - The effect of adjustments recognised that relate to business combinations that were effected in the current or in previous periods","1.7.26","(e) the amount and an explanation of any gain or loss recognised in the current reporting period that both:\n• relates to the identifiable assets acquired or liabilities assumed in a business combination that was effected in the current or previous reporting period; and\n• is of such a size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements?",null,null,"IFRS 3.B67 (e)",null,{"$f":"IF(ISBLANK(I677),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I677,'Link library'!$C:$C,0)),I677))","v":""},null,{"$f":"VLOOKUP(A677,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"PART 2: Separate requirements of the FReM and other HM Treasury guidance",null,null,null,null,null,null,{"$f":"IF(ISBLANK(I678),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I678,'Link library'!$C:$C,0)),I678))","v":""},null,{"$f":"VLOOKUP(A678,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Structure and content",2.1,"Have the following been included in the financial statements:\n(a) (for departments and executive agencies) a Statement of Comprehensive Net Expenditure, (for ALBs) either a Statement of Comprehensive Income or a Statement of Comprehensive Net Expenditure, or (for trading funds) a Statement of Comprehensive Income ?\n(b) a statement of financial position as at the end of the period?\n(c) a statement of cash flows for the period?\n(d) a statement of changes in taxpayers' equity for the period?\n(e) notes disclosing, in summary, significant accounting policies?\n(f) notes disclosing other explanatory information?\n(g) where the entity applies an accounting policy retrospectively, makes a retrospective restatement of, or reclassifies, items in its financial statements, a statement of financial position as at the beginning of the earliest comparative period? ",null,null,"FReM 7.1 - 7.6\nIAS 1.10","FReM 7.1",{"$f":"IF(ISBLANK(I679),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I679,'Link library'!$C:$C,0)),I679))","v":"FReM 7.1"},null,{"$f":"VLOOKUP(A679,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Structure and content",2.2000000000000002,"Has the legislative authority for producing the accounts been disclosed in the notes to the financial statements? \n\nNote: Executive agencies and ALBs must also include a note that the accounts have been prepared under a direction issued by a relevant authority.  This disclosure should include the name of that relevant authority and the legislation under which the direction has been made. ",null,null,"FReM 7.6.7\nCA §§ 394","FReM 7.6.7",{"$f":"IF(ISBLANK(I680),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I680,'Link library'!$C:$C,0)),I680))","v":"FReM 7.6.7"},null,{"$f":"VLOOKUP(A680,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Structure and content",2.2999999999999998,"Has the basis of preparation of the financial statements, as being in accordance with the FReM, been disclosed in the note on accounting policies? ",null,null,"FReM 7.6.6\nCA §§ 397 and 406","FReM 7.6.6",{"$f":"IF(ISBLANK(I681),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I681,'Link library'!$C:$C,0)),I681))","v":"FReM 7.6.6"},null,{"$f":"VLOOKUP(A681,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Earlier application of IFRSs",2.4,"Where an IFRS or interpretation is applied to a period before its effective date (and earlier application is permitted), has the fact of earlier application been disclosed?\n\nNote: \nApproval of early application may be required from the relevant authority. ",null,null,"e.g. IFRS 8.35A; ",null,{"$f":"IF(ISBLANK(I682),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I682,'Link library'!$C:$C,0)),I682))","v":""},null,{"$f":"VLOOKUP(A682,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Trust Statements",null,"Consolidated Fund Revenue - Preparation of a separate Trust Statement ",2.5,"Has the following been included in the separate Trust Statement:\n(a) a statement of revenue, other income and expenditure?\n(b) a Statement of Financial Position? \n(c) a Statement of Cash Flows?\n(d) supporting notes to those primary statements?\n\nNote: \nThe Trust Statement must be published in the format defined by the relevant accounts direction and be published as part of the entity's Annual Report and Accounts except where the Treasury or sponsor department directs otherwise. ",null,null,"FReM 11.3.11 - FReM 11.3.18","FReM 11.3.11",{"$f":"IF(ISBLANK(I683),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I683,'Link library'!$C:$C,0)),I683))","v":"FReM 11.3.11"},null,{"$f":"VLOOKUP(A683,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Trust Statements",null,"Consolidated Fund Revenue - Preparation of a separate Trust Statement ",2.6,"Have the following been disclosed:\n• in the notes to the trust statement, the main accounting policies, estimates and judgements used to assess tax income, expenditure, assets and liabilities, including any provision created in respect of tax, fines or penalties deemed uncollectible;\n• in the notes to the trust statement, a statement of those taxes reported on an accruals basis and those on a cash basis; and\n• any additional supporting information which might aid the understanding of users of the accounts. This will include the following where material:\no Details of fraud, evasion and error;\no Accounting estimates of accrued tax revenue; and\no Credit risk disclosures relating to debt write-offs, remissions and overdue\ndebt.",null,null,"FReM 11.3.20","FReM 11.3.20",{"$f":"IF(ISBLANK(I684),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I684,'Link library'!$C:$C,0)),I684))","v":"FReM 11.3.20"},null,{"$f":"VLOOKUP(A684,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Trust Statements",null,"Consolidated Fund Revenue - Preparation of a separate Trust Statement ",2.7,"Have any financial instruments that are not held in furtherance of the entity’s objectives but are held on behalf of government more generally been accounted for in the separate Trust Statement? \n\nNote: entities should discuss such cases with the relevant authorities. ",null,null,"FReM Table 8.2","FReM 8.2",{"$f":"IF(ISBLANK(I685),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I685,'Link library'!$C:$C,0)),I685))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A685,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Trust Statements",null,"Consolidated Fund Revenue - Preparation of a note to the financial statements",2.8,"Where revenue from taxes, duties, fines and penalties is not material to the entity and the entity has not prepared a separate Trust Statement, has it included a note to the financial statements?\n\nNote: Where revenue is not material, an entity may still prepare a Trust Statement if doing so provides a clearer interpretation of the state of affairs. ",null,null,"FReM 11.3.19","FReM 11.3.19",{"$f":"IF(ISBLANK(I686),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I686,'Link library'!$C:$C,0)),I686))","v":"FReM 11.3.19"},null,{"$f":"VLOOKUP(A686,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Trust Statements","P","Consolidated Fund Revenue - Preparation of a note to the financial statements",2.9,"Has the following been disclosed in the note to the financial statements: \n(a) details of the amounts collected and surrendered or otherwise expended? \n(b) details of the amounts receivable and payable at the end of the reporting period?",null,null,"FReM 11.3.19","FReM 11.3.19",{"$f":"IF(ISBLANK(I687),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I687,'Link library'!$C:$C,0)),I687))","v":"FReM 11.3.19"},null,{"$f":"VLOOKUP(A687,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"SOPS and notes",2.1,"Has a Statement of Outturn against Parliamentary Supply (SOPS) been included that follows the form of the illustrative disclosures (Department Yellow) or explain reasons for divergence?\n\nNote: Bodies do not need to explain removing empty rows or columns.\n\nThe SOPS and supporting notes, including any notes reported in an annex to the financial statements, should be marked as Audited.",null,null,"FReM 6.6.7","FReM 6.6.7",{"$f":"IF(ISBLANK(I688),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I688,'Link library'!$C:$C,0)),I688))","v":"FReM 6.6.7"},null,{"$f":"VLOOKUP(A688,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"SOPS and notes",2.11,"Does the SOPS and related notes include the following?\n\na) Supporting text, as detailed in the illustrative disclosures (Department Yellow) to establish what the SOPS are and how they can be understood.\nb) An explanation of the budgeting framework; for example, through a flow of funds diagram.\nc) Commentary on variances between outturn and Estimate should be provided in the SOPS. \n\nNotes: \n- requirements b) and c) do not need to be duplicated if these have already been explained as part of the financial review in the performance report\n-  commentary on outturn against Estimate variances may be provided for either or both the summary table or SOPS Note 1, depending on what is worthwhile for users.  Commentary must be written with the user in mind, to help them understand where there has been agreed or unexpected changes in spending, when compared to the Estimate, and how that has affected performance and why.\n- (optionally) preparers may find it useful to provide further context over and above the minimum requirements detailed above. \n- (optionally) Preparers should ensure the SOPS links users to that other sections of the annual report (and vice versa) where relevant; for example, to the financial review in the performance report. Preparers should ensure that all elements of their annual reports and accounts tell a cohesive and coherent story.\n",null,null,"FReM 6.6.8 (a-c)","FReM 6.6.8",{"$f":"IF(ISBLANK(I689),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I689,'Link library'!$C:$C,0)),I689))","v":"FReM 6.6.8"},null,{"$f":"VLOOKUP(A689,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"SOPS and notes",2.12,"Are all figures in the SOPS presented in £000's?",null,null,"FReM 6.6.8 (d)","FReM 6.6.8",{"$f":"IF(ISBLANK(I690),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I690,'Link library'!$C:$C,0)),I690))","v":"FReM 6.6.8"},null,{"$f":"VLOOKUP(A690,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"SOPS - Summary of Resource and Capital Outturn and the Net Cash Requirement",2.13,"Does the summary of outturn\na) follow the format of Part I of the Estimate; \nb) compare outturn against the Supply Estimate voted by Parliament in respect of each budgetary control limit. \nc) report the following items: net resource expenditure, and net capital expenditure for both Departmental Expenditure Limit (DEL) and Departmental Annually Managed Expenditure (AME) budget classifications; and\nd) report the amount of each of the categories in c) that relates to voted and non-voted (e.g. Consolidated Fund standing services) expenditure?",null,null,"FReM 6.6.10 (a)","FReM 6.6.10",{"$f":"IF(ISBLANK(I691),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I691,'Link library'!$C:$C,0)),I691))","v":"FReM 6.6.10"},null,{"$f":"VLOOKUP(A691,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"SOPS - Summary of Resource and Capital Outturn and the Net Cash Requirement",2.14,"Does the SOPS disclosure the net cash requirement (calculated on the same basis as the Voted Supply Estimate), with a comparison of the outturn against the Voted Supply Estimate?",null,null,"FReM 6.6.10 (b)","FReM 6.6.10",{"$f":"IF(ISBLANK(I692),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I692,'Link library'!$C:$C,0)),I692))","v":"FReM 6.6.10"},null,{"$f":"VLOOKUP(A692,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"SOPS - Summary of Resource and Capital Outturn and the Net Cash Requirement",2.15,"Is there a statement of administration costs incurred, with a comparison of the administration costs limit?\n\nNote: although the administration costs limit is not formally voted by Parliament, it is treated as a Parliamentary control, and reported on in the same way as voted limits",null,null,"FReM 6.6.10 (c)","FReM 6.6.10",{"$f":"IF(ISBLANK(I693),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I693,'Link library'!$C:$C,0)),I693))","v":"FReM 6.6.10"},null,{"$f":"VLOOKUP(A693,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"SOPS - Summary of Resource and Capital Outturn and the Net Cash Requirement",2.16,"Where there is an Excess Vote, has a brief explanation been included with the Statement of Outturn against Parliamentary Supply?",null,null,"FReM 6.6.8 (c)","FReM 6.6.8",{"$f":"IF(ISBLANK(I694),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I694,'Link library'!$C:$C,0)),I694))","v":"FReM 6.6.8"},null,{"$f":"VLOOKUP(A694,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Analysis of Net Outturn by Section",2.17,"Has an \"Analysis of net outturn by section\" (SOPS Note 1) been provided which follows the format of Part II: Subhead detail in the Estimate?\n \nNotes: \n- The first part should analyse net resource outturn by section and between administration costs, programme costs and income and compare the net total outturn for each section with the Estimate. \n- The second part should analyse net capital outturn by section and between gross expenditure and income and compare the net total outturn for each section with the Estimate.\n",null,null,"FReM 6.6.12","FReM 6.6.12",{"$f":"IF(ISBLANK(I695),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I695,'Link library'!$C:$C,0)),I695))","v":"FReM 6.6.12"},null,{"$f":"VLOOKUP(A695,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Resource outturn to net operating cost",2.1800000000000002,"Has a \"Reconciliation of resource outturn to net operating expenditure\" (SOPS Note 2) been provided, which reconciles the net resource outturn (from SOPS Note 1) to the net operating expenditure shown in the Statement of Comprehensive Net Expenditure?",null,null,"FReM 6.6.13","FReM 6.6.13",{"$f":"IF(ISBLANK(I696),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I696,'Link library'!$C:$C,0)),I696))","v":"FReM 6.6.13"},null,{"$f":"VLOOKUP(A696,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Resource outturn to net operating cost",2.19,"Does SOPS Note 2 follow the format of Part II: Resource to cash reconciliation in the Estimate? ",null,null,"FReM 6.6.13","FReM 6.6.13",{"$f":"IF(ISBLANK(I697),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I697,'Link library'!$C:$C,0)),I697))","v":"FReM 6.6.13"},null,{"$f":"VLOOKUP(A697,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Resource outturn to net operating cost",2.2000000000000002,"Have all reconciling items in SOPS Note 2 been briefly explained?\n\nNote:  Reconciling items, other than capital grants to external bodies (treated as resource expenditure in the Statement of Comprehensive Net Expenditure but as capital in budgets) and differences related to differing treatments of PPP expenditure will be rare, but might include prior period adjustments relating to errors or accounting policy changes at the instigation of the department itself, and occasional non-budget income or expenditure.",null,null,"FReM 6.6.13","FReM 6.6.13",{"$f":"IF(ISBLANK(I698),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I698,'Link library'!$C:$C,0)),I698))","v":"FReM 6.6.13"},null,{"$f":"VLOOKUP(A698,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Reconciliation of Net Resources to NCR",2.21,"Has a  \"Reconciliation of net resources to net cash requirement\" (SOPS Note 3) been provided, which reconciles the net resource outturn to the net cash requirement?\n\nNote:  This note may be published a note to the Statement of Outturn against Parliamentary Supply or within an annex to the annual report and accounts. ",null,null,"FReM 6.6.14","FReM 6.6.14",{"$f":"IF(ISBLANK(I699),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I699,'Link library'!$C:$C,0)),I699))","v":"FReM 6.6.14"},null,{"$f":"VLOOKUP(A699,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Reconciliation of Net Resources to NCR",2.2200000000000002,"Does SOPS Note 3 follow the format of Part III: Note A in the Estimate?",null,null,"FReM 6.6.14","FReM 6.6.14",{"$f":"IF(ISBLANK(I700),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I700,'Link library'!$C:$C,0)),I700))","v":"FReM 6.6.14"},null,{"$f":"VLOOKUP(A700,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Reconciliation of Net Resources to NCR",2.23,"Does SOPS Note 3 briefly state the reasons for any variances between the Estimate and outturn?",null,null,"FReM 6.6.14","FReM 6.6.14",{"$f":"IF(ISBLANK(I701),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I701,'Link library'!$C:$C,0)),I701))","v":"FReM 6.6.14"},null,{"$f":"VLOOKUP(A701,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept",null,"Analysis of income due to the Consolidated Fund",2.2400000000000002,"Has a \"Analysis of income due to the Consolidated Fund\" (SOPS Notes 4.1 and 4.2) been provided, in the format shown in the illustrative disclosures (Department Yellow)?\n\nNote: \nThis note analyses income payable to the Consolidated Fund and will only be required if non-budget income has arisen during the year.  Note 4.2 is required where an entity collects income on behalf of the Consolidated Fund as an agent and does not prepare a Trust Statement (for example if the amounts are immaterial). Where this disclosure is provided, the explanatory text provided in the illustrative disclosures must be included.",null,null,"FReM 6.6.15","FReM 6.6.15",{"$f":"IF(ISBLANK(I702),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I702,'Link library'!$C:$C,0)),I702))","v":"FReM 6.6.15"},null,{"$f":"VLOOKUP(A702,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required",null,"Format and title",2.25,"For Departments, unless appropriate approval has been obtained to use an alternative format, has the entity included a SoCNE in the format described in the FReM 7.2.2, with row headings based on the department’s material sources of income and expenditure?\n\nFor ALBs and Trading Funds, has the entity included an appropriately titled performance statement? (Note: ALBs will have a SoCNE; Trading Funds will have a SoCI)?",null,null,"FReM 7.2.2","FReM 7.2.2",{"$f":"IF(ISBLANK(I703),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I703,'Link library'!$C:$C,0)),I703))","v":"FReM 7.2.2"},null,{"$f":"VLOOKUP(A703,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented either in the Statement of Comprehensive Net Expenditure or in the notes",2.2599999999999998,"Have dividends on Public Dividend Capital been presented as a form of financing in the Statement of Comprehensive Net Expenditure?",null,null,"FReM 8.2 (IAS 32)","FReM 8.2",{"$f":"IF(ISBLANK(I704),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I704,'Link library'!$C:$C,0)),I704))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A704,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required",null,"Information to be presented either in the Statement of Comprehensive Net Expenditure or in the notes\n\nAMENDED 2023-24",2.27,"Have Public Dividend Capital (PDC) impairments been presented in the Statement of Comprehensive Net Expenditure, unless the impairment is a result of implementing a machinery of government change (in which case it should be presented in the Statement of Changes in Taxpayers' Equity)?",null,null,"FReM 8.2 (IAS 32)","FReM 8.2",{"$f":"IF(ISBLANK(I705),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I705,'Link library'!$C:$C,0)),I705))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A705,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Presentation of expenditure",2.2799999999999998,"Has all EU expenditure in respect of grants or subsidy claims been presented and accounted for gross (i.e. within expenditure and not as a deduction from grant / subsidy income)?",null,null,"FReM 11.4.2","FReM 11.4.2",{"$f":"IF(ISBLANK(I706),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I706,'Link library'!$C:$C,0)),I706))","v":"FReM 11.4.2"},null,{"$f":"VLOOKUP(A706,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["PFI","P","Presentation of expenditure",2.29,"Has expenditure in respect of revenue charges under PFI contracts been disclosed in the notes to the financial statements?",null,null,"FReM 7.6.11","FReM 7.6.11",{"$f":"IF(ISBLANK(I707),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I707,'Link library'!$C:$C,0)),I707))","v":"FReM 7.6.11"},null,{"$f":"VLOOKUP(A707,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required","P","Presentation of expenditure",2.2999999999999998,"Have the individual components of non-cash items been disclosed in the notes to the financial statements?",null,null,"FReM 7.6.11","FReM 7.6.11",{"$f":"IF(ISBLANK(I708),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I708,'Link library'!$C:$C,0)),I708))","v":"FReM 7.6.11"},null,{"$f":"VLOOKUP(A708,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Presentation of expenditure",2.31,"Has an analysis of other significant expenditure items been disclosed in the notes to the financial statements?",null,null,"FReM 7.6.11","FReM 7.6.11",{"$f":"IF(ISBLANK(I709),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I709,'Link library'!$C:$C,0)),I709))","v":"FReM 7.6.11"},null,{"$f":"VLOOKUP(A709,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Presentation of expenditure",2.3199999999999998,"Has a brief summary of staff costs been included, with a reference to more detailed disclosures (per FReM 6.5.16) in the Accountability Report?",null,null,"FReM 7.6.11","FReM 7.6.11",{"$f":"IF(ISBLANK(I710),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I710,'Link library'!$C:$C,0)),I710))","v":"FReM 7.6.11"},null,{"$f":"VLOOKUP(A710,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Presentation of expenditure",2.33,"For ALBs: have total notional charges been disclosed as reversed, either below the result for the year, or in the general reserve?",null,null,"FReM 11.4.3","FReM 11.4.3",{"$f":"IF(ISBLANK(I711),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I711,'Link library'!$C:$C,0)),I711))","v":"FReM 11.4.3"},null,{"$f":"VLOOKUP(A711,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Revenue","P","Revenue: EU income",2.34,"Where EU income has been received (other than receipts for which the entity is acting as an agent for the European Union in making payments to third parties), have EU receipts been recorded and disclosed on a gross basis in the Statement of Comprehensive Net Expenditure?",null,null,"FReM 11.1.7","FReM 11.1.7",{"$f":"IF(ISBLANK(I712),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I712,'Link library'!$C:$C,0)),I712))","v":"FReM 11.1.7"},null,{"$f":"VLOOKUP(A712,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue","P","Revenue: EU income",2.35,"In the case of EU twinning project receipts or similar schemes where the entity is acting as an agent of the EU, have amounts to be transferred to other member states as EU funding been treated as third-party assets?",null,null,"FReM 11.1.8","FReM 11.1.8",{"$f":"IF(ISBLANK(I713),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I713,'Link library'!$C:$C,0)),I713))","v":"FReM 11.1.8"},null,{"$f":"VLOOKUP(A713,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Revenue","P","Revenue: EU income",2.36,"Has accrued income relating to EU funding been disclosed separately in the notes to the financial statements?",null,null,"FReM 11.1.9","FReM 11.1.9",{"$f":"IF(ISBLANK(I714),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I714,'Link library'!$C:$C,0)),I714))","v":"FReM 11.1.9"},null,{"$f":"VLOOKUP(A714,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE","P","PPE - Revaluation",2.37,"Has the following information been included in the notes on accounting policies: \n(a) the fact that assets are carried at current value in existing use or fair value?\n(b) the approach to valuing the entity's estates?\n(c) a statement (where applicable) that alternative sites have been used in DRC valuations?\n\nNote: \nSee also FReM 10.1.10 for requirements regarding the use of alternative sites.  Entities should normally value a modern equivalent asset in line with the Red Book rather than a reproduction of an existing asset when undertaking a DRC valuation. \n\nThe entity should also discuss in the Management Commentary, where they hold extensive estates: their estate management strategy; the indicative alternative use values provided by the valuer as part of the routine valuation work, and what those alternative use values mean in terms of their estate management policy.",null,null,"FReM 10.1.12 (a) & (c) ","FReM 10.1.12",{"$f":"IF(ISBLANK(I715),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I715,'Link library'!$C:$C,0)),I715))","v":"FReM 10.1.12"},null,{"$f":"VLOOKUP(A715,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE","P","PPE - Revaluation",2.38,"Where entities adopt a depreciated historical cost basis as a proxy for current value in existing use or fair value for assets that have short useful lives or low values (or both) has this policy been disclosed, including: \na) the classes of assets where it has been used;\nb) the reasons why; and\nc) information about any significant estimation techniques (where applicable)?",null,null,"FReM 10.1.14","FReM 10.1.14",{"$f":"IF(ISBLANK(I716),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I716,'Link library'!$C:$C,0)),I716))","v":"FReM 10.1.14"},null,{"$f":"VLOOKUP(A716,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE","P","PPE - Revaluation",2.39,"Where assets have been funded by government grant, donation or lottery funding, in the year of acquisition, have the following been disclosed in the Property, Plant and Equipment note?\na) The current value in existing use or fair value of those assets; and\nb) Where the funder provides cash, rather than the physical assets, any difference between the cash provided and the fair value of the assets acquired",null,null,"FReM 10.1.13","FReM 10.1.13",{"$f":"IF(ISBLANK(I717),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I717,'Link library'!$C:$C,0)),I717))","v":"FReM 10.1.13"},null,{"$f":"VLOOKUP(A717,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets",2.4,"General information on heritage assets\nHas the following been disclosed in the financial statements for all heritage assets:\n(a) an indication of the nature and scale of heritage assets held by the entity?\n(b) the policy for the acquisition, preservation, management and disposal of heritage assets, including a description of the records maintained of the collection and information regarding the extent to which access to the assets is permitted?\n(c) the accounting policies for heritage assets, including details of the measurement bases used?\n(d) where heritage assets are not reported in the SoFP, the reasons why and the significance and nature of those assets.\n\nNotes: \nThe information required by (b) may alternatively be provided in a document that is cross-referenced from the financial statements. \n\nThe disclosures relating to assets that are not reported in the Statement of Financial Position should aim to ensure that, when read in the context of information about capitalised assets, the financial statements provide useful and relevant information about the entity’s overall holding of heritage assets.",null,null,"FReM 10.1.44","FReM 10.1.44",{"$f":"IF(ISBLANK(I718),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I718,'Link library'!$C:$C,0)),I718))","v":"FReM 10.1.44"},null,{"$f":"VLOOKUP(A718,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets - valuation and general disclosures",2.41,"Carrying values of heritage assets\n(a) For heritage assets reported in the SoFP, is there disclosure on the carrying amount at the beginning and end of the financial period, analysed between those valued at cost and those at valuation?",null,null,"FReM 10.1.45 (a)","FReM 10.1.45",{"$f":"IF(ISBLANK(I719),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I719,'Link library'!$C:$C,0)),I719))","v":"FReM 10.1.45"},null,{"$f":"VLOOKUP(A719,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets - valuation and general disclosures",2.42,"Disclosures for heritage assets carried at valuation\n(b) For heritage assets reported in the SoFP and carried at valuation, is there disclosure on:\n(i) the date of the valuation?\n(ii) the methods used to produce the valuation?\n(iii) whether the valuation was carried out by external valuers and, where this is the case, the valuer's name and professional qualification, if any?\n(iv) any significant limitations on the valuation?",null,null,"FReM 10.1.45 (b)","FReM 10.1.45",{"$f":"IF(ISBLANK(I720),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I720,'Link library'!$C:$C,0)),I720))","v":"FReM 10.1.45"},null,{"$f":"VLOOKUP(A720,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets - valuation and general disclosures",2.4300000000000002,"Disclosures for heritage assets not reported in the SoFP\nHas information that is available to the entity and is helpful in assessing the value of those heritage assets that are not reported in the entity's SoFP been disclosed?",null,null,"FReM 10.1.47","FReM 10.1.47",{"$f":"IF(ISBLANK(I721),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I721,'Link library'!$C:$C,0)),I721))","v":"FReM 10.1.47"},null,{"$f":"VLOOKUP(A721,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets - valuation and general disclosures",2.44,"Summary of heritage asset transactions\nHas the following been disclosed in a summary of transactions relating to heritage assets, for the accounting period and each of the previous four accounting periods, split between those reported in the SoFP and those that are not:\n(a) the cost of acquisitions of heritage assets?\n(b) the value of heritage assets acquired by donation?\n(c) the carrying amount of heritage assets disposed of in the period and the proceeds received?\n(d) any impairment recognised in the period?\n\nNote: FReM 10.1.49 states that the disclosures required by FReM 10.1.43 -48 may be presented in aggregate for groups or classes of heritage assets provided this aggregation does not obscure significant information. Separate disclosures should be provided for those assets reported at cost and those reported at valuation.  Amounts in respect of assets that are not reported in the SoFP should not be aggregated with amounts for assets that are recognised at cost or valuation. ",null,null,"FReM 10.1.48-49","FReM 10.1.48",{"$f":"IF(ISBLANK(I722),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I722,'Link library'!$C:$C,0)),I722))","v":"FReM 10.1.48"},null,{"$f":"VLOOKUP(A722,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets - donated assets",2.4500000000000002,"Where, exceptionally, it is not practicable to obtain a valuation of heritage assets acquired by donation, have the reasons why been disclosed? ",null,null,"FReM 10.1.43","FReM 10.1.42",{"$f":"IF(ISBLANK(I723),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I723,'Link library'!$C:$C,0)),I723))","v":"FReM 10.1.42"},null,{"$f":"VLOOKUP(A723,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets - donated assets",2.46,"Has the nature and extent of significant donations of heritage assets been disclosed?",null,null,"FReM 10.1.43","FReM 10.1.42",{"$f":"IF(ISBLANK(I724),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I724,'Link library'!$C:$C,0)),I724))","v":"FReM 10.1.42"},null,{"$f":"VLOOKUP(A724,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Heritage","P","Heritage assets - donated assets",2.4700000000000002,"Have details of any restrictions or conditions imposed by the donor on the use of donated heritage assets been disclosed in a note to the financial statements?",null,null,"FReM 10.1.29","FReM 10.1.29",{"$f":"IF(ISBLANK(I725),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I725,'Link library'!$C:$C,0)),I725))","v":"FReM 10.1.29"},null,{"$f":"VLOOKUP(A725,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PPE","P","PPE - Donated Assets",2.48,"Have details of any restrictions or conditions imposed by the donor on the use of donated PPE been disclosed in a note to the financial statements?",null,null,"FReM 10.1.29","FReM 10.1.29",{"$f":"IF(ISBLANK(I726),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I726,'Link library'!$C:$C,0)),I726))","v":"FReM 10.1.29"},null,{"$f":"VLOOKUP(A726,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required","P","Cash and Cash Equivalents",2.4900000000000002,"Has the opening position, the net change in balances and the closing position been disclosed separately for cash and cash equivalents?  ",null,null,"FReM 7.6.12","FReM 7.6.12",{"$f":"IF(ISBLANK(I727),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I727,'Link library'!$C:$C,0)),I727))","v":"FReM 7.6.12"},null,{"$f":"VLOOKUP(A727,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Cash and Cash Equivalents",2.5,"Has the closing position been analysed between balances held with the Government Banking Services and those in commercial banks, distinguishing between cash and cash equivalents?\n\nNote: Where GBS is using Citi, Barclays and Royal Bank of Scotland Group to provide the banking services, funds held in these accounts should not be classed as commercial bank balances. ",null,null,"FReM 7.6.12","FReM 7.6.12",{"$f":"IF(ISBLANK(I728),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I728,'Link library'!$C:$C,0)),I728))","v":"FReM 7.6.12"},null,{"$f":"VLOOKUP(A728,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["IFRS 16 Lessee","P","Disclosure - Cost model used as a proxy for current value in existing use or fair value",2.5099999999999998,"If the entity uses the cost model  in IFRS 16 as a proxy for current value in existing use or fair value, has this fact been disclosed? Disclosure should include the classes of right-of-use assets within which it has been used (where appropriate) and the reasons why.\n\nNote: To measure the current value in existing use of a right-of-use asset, a valuer should calculate the full replacement cost of the right-of-use asset. This should be done by identifying the current market rental value that could be achieved for existing use of the right-of-use asset and capitalising it for the full remaining lease term from the valuation date. This valuation should reflect the terms and conditions of the lease giving rise to the right-of-use asset and should reflect an assumption that the entity requires the use the entire right-of-use asset. The Royal Institution of Chartered Surveyors (RICS) has published guidance for valuers consistent with the above here.\n\nEntities should bear materiality in mind when applying this guidance, just as in other areas of financial reporting. Part of the reason that, in most cases, the cost model in IFRS 16 is an appropriate proxy for current value is that there is not a material difference between the valuation produced by the cost model or the valuation produced by the revaluation model.",null,null,"FReM 10.2.5\nFReM 10.2.4\nFReM 10.2.6","FReM 10.2.5",{"$f":"IF(ISBLANK(I729),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I729,'Link library'!$C:$C,0)),I729))","v":"FReM 10.2.5"},null,{"$f":"VLOOKUP(A729,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PFI","P","Commitments under PFI contracts (service concession arrangements)",2.52,"Commitments under 'on-balance sheet' arrangements\nHave total commitments, with their present value, for 'on-balance sheet' service concession arrangements in each of the following periods been disclosed:\n(a) not later than one year?\n(b) later than one year and not later than five years?\n(c) later than five years?\n\nHas a reconciliation between the cash flows included in the liability recognised on the Statement of Financial Position and its present value been recognised?",null,null,"FReM 7.6.15","FReM 7.6.15",{"$f":"IF(ISBLANK(I730),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I730,'Link library'!$C:$C,0)),I730))","v":"FReM 7.6.15"},null,{"$f":"VLOOKUP(A730,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PFI","P","Commitments under PFI contracts (service concession arrangements)",2.5299999999999998,"Commitments under 'off-balance sheet' arrangements\nHave the total payments the entity is committed under 'off-balance sheet' service concession arrangements to make for each of the following periods been disclosed:\n(a) not later than one year?\n(b) later than one year and not later than five years?\n(c) later than five years?",null,null,"FReM 7.6.14","FReM 7.6.14",{"$f":"IF(ISBLANK(I731),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I731,'Link library'!$C:$C,0)),I731))","v":"FReM 7.6.14"},null,{"$f":"VLOOKUP(A731,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PFI","P","Commitments under PFI contracts (service concession arrangements)",2.54,"General information about service concession arrangements\nHas the following been disclosed (either individually for each service concession arrangement or in aggregate for each class of service concession arrangements) in each period:\n(a) a description of the arrangement?\n(b) significant terms of the arrangement that may affect the amount, timing and certainty of future cash flows (e.g. the period of the concession, repricing dates and the basis upon which re-pricing or re-negotiation is determined)?\n(c) the nature and extent (e.g. quantity, time period or amount as appropriate) of:\n      (i) rights to use specified assets?\n      (ii) obligations to provide or rights to expect provision of services?\n      (iii) obligations to acquire or build items of property, plant and equipment?\n      (iv) obligations to deliver or rights to receive specified assets at the end of the concession period?\n      (v) renewal and termination options?\n      (vi) other rights and obligations (e.g., major overhauls)?\n(d) changes in the arrangement occurring during the period?\n(e) how the service arrangement has been classified?",null,null,"SIC 29.6\n",null,{"$f":"IF(ISBLANK(I732),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I732,'Link library'!$C:$C,0)),I732))","v":""},null,{"$f":"VLOOKUP(A732,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["PFI","P","Commitments under PFI contracts (service concession arrangements)",2.5499999999999998,"Cases where the entity is the operator\nWhere the entity is the operator, has the amount of revenue and profits or losses recognised in the period on exchanging construction services for a financial asset or an intangible asset been disclosed?",null,null,"SIC 29.6A\n",null,{"$f":"IF(ISBLANK(I733),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I733,'Link library'!$C:$C,0)),I733))","v":""},null,{"$f":"VLOOKUP(A733,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Other commit","P","Other financial commitments\n\nAMENDED 2023-24",2.56,"Has the entity disclosed an analysis of the total value of other financial commitments between those:\n(a) Not later than one year\n(b) Later than one year but not later than 5 years; and\n(c) Later than 5 years?\n\nNote: Entities should follow the guidance in the Companies Act 2006 regarding what to include in the other financial commitments note: specifically SI 2008/410, Schedule 1, paragraph 63. \n\nWhere the Companies Act does not cover a specific query, an entity may use their judgement regarding what information or transactions to include based on the information requirements of the key users of the annual report and account, materiality, and the cost/ benefit balance of providing the information. \n\nThe overarching principle is that entities should follow Companies Act guidance as closely as possible and then are able to make materiality-based judgements where Companies Act guidance does not cover a specific area.",null,null,"FReM 7.6.17\nPES (2024) 01 39.2-39.4","FReM 7.6.17",{"$f":"IF(ISBLANK(I734),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I734,'Link library'!$C:$C,0)),I734))","v":"FReM 7.6.17"},"Paragraph 63 of Schedule 1 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",{"$f":"VLOOKUP(A734,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Other commit","P","Other financial commitments",2.57,"Where an other financial commitment is individually material, has the entity disclosed this separately, along with a brief description of the nature of these commitments?",null,null,"FReM 7.6.18","FReM 7.6.18",{"$f":"IF(ISBLANK(I735),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I735,'Link library'!$C:$C,0)),I735))","v":"FReM 7.6.18"},null,{"$f":"VLOOKUP(A735,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept","P","Taxpayers' Equity - Disclosure of supply",2.58,"Have supply drawn down and deemed supply been credited to the General Fund (or equivalent component of equity) as financing, with amounts in respect of different financial years shown separately?\n\nNote (FReM 11.2.1 f):\nThere may be instances where an entity’s outturn net cash requirement is in excess of the estimate and the cash drawn down is in excess of the net cash requirement outturn (e.g. NCR estimate = £100k, NCR outturn = £110k, Cash drawdown from the Consolidated Fund = £120k). Such scenarios are rare. Should this scenario occur, entities should not recognise any deemed supply. Previous treatment has classified the cash drawn down in excess of the estimate as a ‘balance to surrender to the Consolidated Fund’ (using the example above, £20k [£120k - £100k] would be included within trade payables and other current liabilities as balance to surrender to the Consolidated Fund as well as in the SoCTE as Net parliamentary funding – balance to surrender). Where this scenario occurs, entities must engage with their HM Treasury spending team to confirm the correct treatment in departmental accounts and in settling the balances with the Consolidated Fund after the year end.",null,null,"FReM 11.2.1(a)","FReM 11.2.1",{"$f":"IF(ISBLANK(I736),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I736,'Link library'!$C:$C,0)),I736))","v":"FReM 11.2.1"},null,{"$f":"VLOOKUP(A736,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Government grant","P","Government grants",2.59,"Has income received in an entity's Digital Apprenticeship Service (DAS) account been recognised as grant income at the same point in time that an associated expense for training services is recognised, as per IAS 20?",null,null,"FReM 11.5.2","FReM 11.5.2",{"$f":"IF(ISBLANK(I737),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I737,'Link library'!$C:$C,0)),I737))","v":"FReM 11.5.2"},null,{"$f":"VLOOKUP(A737,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required","P","Statement of Cash Flows - General",2.6,"For entities financed by Supply issued from the Consolidated Fund (usually departments and executive agencies), have amounts drawn down from the Consolidated Fund and paid to the Consolidated Fund been shown on a gross basis in the financing section of the SoCF?",null,null,"FReM 7.4.1","FReM 7.4.1",{"$f":"IF(ISBLANK(I738),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I738,'Link library'!$C:$C,0)),I738))","v":"FReM 7.4.1"},null,{"$f":"VLOOKUP(A738,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Dept","P","Statement of Cash Flows - Departments",2.61,"For departments, has Supply been disclosed in the SoCF as \"financing from the Consolidated Fund (Supply)\" and analysed between current year and prior year?",null,null,"FReM 11.2.1(b)","FReM 11.2.1",{"$f":"IF(ISBLANK(I739),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I739,'Link library'!$C:$C,0)),I739))","v":"FReM 11.2.1"},null,{"$f":"VLOOKUP(A739,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required","P","Related Party Disclosures",2.62,"Has the entity disclosed:\n(a) the name of the parent department (if any)\n(b) a note on the main entities within government that the entity has had dealings with? (no information needs to be given about these transactions); and\n(c) details of material transactions between the entity and individuals who are regarded as related parties (see FReM 6.4.3)? (Materiality should be considered for both the entity and the related party).",null,null,"FReM 8.2 (IAS 24)","FReM 8.2",{"$f":"IF(ISBLANK(I740),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I740,'Link library'!$C:$C,0)),I740))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A740,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Related undertakings",2.63,"If not disclosed elsewhere in the annual report and accounts, has the entity disclosed the name of each of its subsidiaries or provided a web link to where this information is available?",null,null,"FReM 7.6.19","FReM 7.6.19",{"$f":"IF(ISBLANK(I741),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I741,'Link library'!$C:$C,0)),I741))","v":"FReM 7.6.19"},null,{"$f":"VLOOKUP(A741,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Required","P","Related undertakings",2.64,"If the entity has significant holdings in undertakings other than subsidiary undertakings, has the following information been disclosed?\n- The name of each undertaking;\n- If the undertaking is incorporated outside the UK, the country in which it is incorporated;\n- If the undertaking is unincorporated, the address of its principal place of business;\n- The identity of each class of shares in the undertaking held and the proportion of the nominal value of the shares of that class represented by those shares; and\n- If the entity holds more than 50% of the nominal value of the shares in the undertaking, the aggregate amount of the capital and reserves of the undertaking as at the end of its financial year and its profit or loss for that year, if material. \n\nNotes: \n-  A holding is significant for this purpose if it amounts to 20% or more of the nominal value of any class of shares in the undertaking or the amount of the holding exceeds one-fifth of the amount of the company’s assets.\n- Some of these requirements may already have been met for disclosures provided under the consolidated accounts section. ",null,null,"FReM 7.6.19","FReM 7.6.19",{"$f":"IF(ISBLANK(I742),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I742,'Link library'!$C:$C,0)),I742))","v":"FReM 7.6.19"},null,{"$f":"VLOOKUP(A742,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Third party","P","Third Party Assets",2.65,"Where the entity holds third party assets, have these been reported by way of a note? Where significant this should differentiate between: \n(a) third party monies and listed securities (as a minimum, a statement of closing balances at year end i.e. total market value for listed securities);\n(b) third party physical assets and unlisted securities (may be via narrative note), sufficient to give users of the financial statements an understanding of the extent to which third-party physical assets and unlisted securities are held by the entity and, for physical assets, providing information on the asset categories involved; and\n(c) third party monies held in a public bank account at the end of an accounting year (commentary should be included in the note on cash at bank and in hand, and in the disclosures above on the amount of third party monies held in the bank account).",null,null,"FReM 7.6.20\nDY Note 23, NG Note 23","FReM 7.6.20",{"$f":"IF(ISBLANK(I743),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I743,'Link library'!$C:$C,0)),I743))","v":"FReM 7.6.20"},null,{"$f":"VLOOKUP(A743,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Required","P","Events after the reporting period",2.66,"Is there a statement reading “The Accounting Officer authorised these financial statements for issue on [insert date of issue]” and is it NOT included on the title page?\n\nNote: Alternative wordings of this statement are permitted, so long as they are compliant with IAS 10.17 and the FReM interpretations of IAS 10.",null,null,"FReM 8.2 (IAS 10)","FReM 8.2",{"$f":"IF(ISBLANK(I744),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I744,'Link library'!$C:$C,0)),I744))","v":"FReM 8.2"},null,{"$f":"VLOOKUP(A744,Summary!$B$14:$E$71,4,FALSE)","v":"Yes"}]
["Dept","P","Consolidated accounts - Departments",2.67,"Where the department has prepared group accounts using IAS 1, do the financial statements provide the following two columns?\n- Core department plus agencies \n- Group",null,null,"FReM 7.1.5","FReM 7.1.5",{"$f":"IF(ISBLANK(I745),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I745,'Link library'!$C:$C,0)),I745))","v":"FReM 7.1.5"},null,{"$f":"VLOOKUP(A745,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Dept","P","Consolidated accounts - Entities within the departmental boundary",2.68,"For departments, has a list of entities within the accounting boundary been disclosed in a note to the financial statements, analysed between Supply financed executive agencies, executive ALBs, non-exec ALBs  and other entities?",null,null,"DY Note 24",null,{"$f":"IF(ISBLANK(I746),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I746,'Link library'!$C:$C,0)),I746))","v":""},null,{"$f":"VLOOKUP(A746,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["MOG","P","Transfers of function",2.69,"Where a reporting entity has transferred a function or has received a transfer of functions, has the following been disclosed in its financial statements: \n(a) the fact that the transfer has taken place (including a brief description of the transferred function)?\n(b) the date of the transfer?\n(c) the name of the transferring body? \n(d) the effect on the financial statements?\n",null,null,"FReM 9.1.16","FReM 9.1.16",{"$f":"IF(ISBLANK(I747),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I747,'Link library'!$C:$C,0)),I747))","v":"FReM 9.1.16"},null,{"$f":"VLOOKUP(A747,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["MOG","P","Transfers of function",2.7,"Has an additional disclosure of historical financial performance of the function been provided, to enable users to understand the operational performance? (Note: Applies to transfer by absorption only. Entities can apply judgment in determining whether this additional disclosure should be provided)",null,null,"FReM 9.1.16","FReM 9.1.16",{"$f":"IF(ISBLANK(I748),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I748,'Link library'!$C:$C,0)),I748))","v":"FReM 9.1.16"},null,{"$f":"VLOOKUP(A748,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["MOG","P","Transfers of function",2.71,"Where an entity's functions are wholly transferred into one or more other entities at a date other than 31 March, has the entity:\n- prepared closing accounts\n- presented additional information in the SoFP to provide clarity of the impact of the transfer on its assets, liabilities and equity\n- disclosed the entity or entities to which the transfers have been made.\n\nNote: For example, the transferor could provide an additional statement of financial position to enable reporting of the pre- and post-transfer (i.e. nil balance sheet) position in closing audited accounts or provide additional narrative to explain the impact of the transfer.",null,null,"FReM 9.1.19\nFReM 9.1.20","FReM 9.1.19",{"$f":"IF(ISBLANK(I749),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I749,'Link library'!$C:$C,0)),I749))","v":"FReM 9.1.19"},null,{"$f":"VLOOKUP(A749,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS","P","Consolidated accounts - Additional disclosures",2.72,"General information in interests in subsidiaries\nHas the following information been disclosed for each subsidiary of the entity:\n(a) the name of the subsidiary?\n(b) the address of the undertaking’s registered office (whether in or outside the United Kingdom)?\n(c) where the subsidiary is unincorporated, the address of its principal place of business?\n(d) whether the subsidiary is included in the consolidation, and if not the reasons for excluding it?\n(e) the reason that the subsidiary is classified as such (e.g. majority of voting rights, power to exercise control, etc.).\n(f) the details of the shares held by the parent and the group, including the identify of each class of shares held and the proportion of the nominal value of the shares of that class represented by those shares?",null,null,"SI 2008/410 Sch 4 para 1\nSI 2008/410 Sch 4 para 16\nSI 2008/410 Sch 4 para 17\n\nas amended by SI 2015/980",null,{"$f":"IF(ISBLANK(I750),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I750,'Link library'!$C:$C,0)),I750))","v":""},null,{"$f":"VLOOKUP(A750,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS","P","Consolidated accounts - Additional disclosures",2.73,"Subsidiaries not consolidated\nWhere a subsidiary has not been included in the consolidated financial statements, has the following information been disclosed:\n(a) the aggregate amount of the subsidiary's capital and reserves at the end of the reporting period?\n(b) the subsidiary's profit or loss for the reporting period?",null,null,"SI 2008/410 Sch 4 para 2 (1)",null,{"$f":"IF(ISBLANK(I751),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I751,'Link library'!$C:$C,0)),I751))","v":""},null,{"$f":"VLOOKUP(A751,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS","P","Consolidated accounts - Additional disclosures",2.74,"General information on interests in associates (NB: may also apply to joint ventures accounted for under IFRS 11)\nHas the following information been disclosed for each associate of the entity:\n(a) the name of the associate?\n(b) the address of the undertaking’s registered office (whether in or outside the United Kingdom)?\n(c) if incorporated outside of the UK, the country of incorporation?\n(d) the details of the shares held by the parent and the group, including the identify of each class of shares held and the proportion of the nominal value of the shares of that class represented by those shares?\n\n",null,null,"SI 2008/410 Sch 4 para 19\n\nas amended by SI 2015/980",null,{"$f":"IF(ISBLANK(I752),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I752,'Link library'!$C:$C,0)),I752))","v":""},null,{"$f":"VLOOKUP(A752,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Consolidated FS","P","Consolidated accounts - Significant holdings in undertakings other than subsidiaries, associates or joint ventures",2.75,"General information on other undertakings (NB: may include joint ventures)\nWhere the entity or group has a significant holding in an undertaking which is not a subsidiary, an associate or a joint venture, has the following information been disclosed for the undertaking: (Note: a holding is significant where it amounts to 20% or more of the nominal value of any class of shares in the undertaking, or the amount of the holding exceeds one-fifth of the amount of the entity's or group's assets)\n(a) its name?\n(b) the address of the undertaking’s registered office (whether in or outside the United Kingdom),\n(c) where it is unincorporated, the address of its principal place of business?\n(d) the identity of each class of shares held in it?\n(e) the proportion of the nominal value of the shares of each class held in it?\n(f) the aggregate amount of its capital and reserves at the end of the reporting period?\n(g) its profit or loss for the reporting period?",null,null,"SI 2008/410 Sch 4 paras 4 - 6\n\nas amended by SI 2015/980",null,{"$f":"IF(ISBLANK(I753),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I753,'Link library'!$C:$C,0)),I753))","v":""},null,{"$f":"VLOOKUP(A753,Summary!$B$14:$E$71,4,FALSE)","v":0}]
["Subsidiary","P","Disclosure of parent and group where the entity is a subsidiary ",2.76,"Where the entity is itself a subsidiary, has the following information been disclosed:\n(1a) the largest group of entities for which group accounts are drawn up and of which the entity is a member;\n(1b) the smallest group of entities for which group accounts are drawn up and of which the entity is a member;\n(2) the name of its parent entity;\n(3a) the address of the parent undertaking’s registered office (whether in or outside the United Kingdom);\n(3b) if the parent is unincorporated, the address of its principal place of business; and\n(4) if copies of group accounts referred to in 1a or 1b above are available to the public, the addresses from which copies of the accounts can be obtained?",null,null,"SI 2008/410 Sch 4 para 8 & 9 \n\nas amended by SI 2015/980)",null,{"$f":"IF(ISBLANK(I754),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I754,'Link library'!$C:$C,0)),I754))","v":""},null,{"$f":"VLOOKUP(A754,Summary!$B$14:$E$71,4,FALSE)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(I755),\"\",HYPERLINK(INDEX('Link library'!$F:$F,MATCH(I755,'Link library'!$C:$C,0)),I755))","v":""}]

{"sheet":"Checklist","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"List of abbreviations","index":3,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"ABBREVIATIONS"]
[]
[null,null,"The following abbreviations are used principally in the references within the checklist."]
[null,"AC","Audit Circular"]
[null,"AP","\"Agency Pink\" illustrative accounts pro forma"]
[null,"CA","Companies Act 2006"]
[null,"CBG","Consolidated Budgeting Guidance "]
[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"]
[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,"SoCTE","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"]

{"sheet":"Link library","index":4,"n_rows":77,"n_cols":6,"rows_kept":77,"cut":false,"hidden":true,"merged":[]}
["Link library",null,null,null,null,"Last updated March 2024"]
[null,null,null,null,null,"URL of extant FReM"]
[null,null,"Reference",null,null,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf"]
[]
[null,null,"Section ","Numbered page","Actual page in the PDF","Combined URL"]
[null,null,"FReM 6.6.10",null,58,{"$f":"$F$3&\"#page=\"&E6","v":"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"}]
[null,null,"FReM 6.6.10",null,58,{"$f":"$F$3&\"#page=\"&E7","v":"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"}]
[null,null,"FReM 6.6.10",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.12",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.13",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.13",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.13",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.14",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.14",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.14",null,58,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=58"]
[null,null,"FReM 6.6.15",null,59,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=59"]
[null,null,"FReM 6.6.7",null,59,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=59"]
[null,null,"FReM 6.6.8",null,57,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=57"]
[null,null,"FReM 6.6.8",null,57,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=57"]
[null,null,"FReM 6.6.8",null,57,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=57"]
[null,null,"FReM 7.1",null,63,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=63"]
[null,null,"FReM 7.1.5",null,63,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=63"]
[null,null,"FReM 7.2.2",null,64,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=64"]
[null,null,"FReM 7.4.1",null,64,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=64"]
[null,null,"FReM 7.6.11",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.11",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.11",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.11",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.12",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.12",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.14",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.15",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.17",null,67,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=67"]
[null,null,"FReM 7.6.18",null,67,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=67"]
[null,null,"FReM 7.6.19",null,67,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=67"]
[null,null,"FReM 7.6.19",null,67,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=67"]
[null,null,"FReM 7.6.20",null,67,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=67"]
[null,null,"FReM 7.6.6",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 7.6.7",null,66,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=66"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 8.2",null,71,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=71"]
[null,null,"FReM 9.1.16",null,86,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=86"]
[null,null,"FReM 9.1.16",null,86,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=86"]
[null,null,"FReM 9.1.19",null,87,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=87"]
[null,null,"FReM 10.1.12",null,89,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=89"]
[null,null,"FReM 10.1.12",null,89,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=89"]
[null,null,"FReM 10.1.13",null,89,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=89"]
[null,null,"FReM 10.1.14",null,89,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=89"]
[null,null,"FReM 10.1.29",null,92,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=92"]
[null,null,"FReM 10.1.29",null,92,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=92"]
[null,null,"FReM 10.1.42",null,93,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=93"]
[null,null,"FReM 10.1.42",null,93,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=93"]
[null,null,"FReM 10.1.44",null,94,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=94"]
[null,null,"FReM 10.1.45",null,94,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=94"]
[null,null,"FReM 10.1.45",null,94,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=94"]
[null,null,"FReM 10.1.47",null,95,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=95"]
[null,null,"FReM 10.1.48",null,95,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=95"]
[null,null,"FReM 10.2.5",null,101,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=101"]
[null,null,"FReM 11.1.7",null,105,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=105"]
[null,null,"FReM 11.1.8",null,105,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=105"]
[null,null,"FReM 11.1.9",null,105,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=105"]
[null,null,"FReM 11.2.1",null,106,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=106"]
[null,null,"FReM 11.2.1",null,106,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=106"]
[null,null,"FReM 11.3.11",null,108,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=108"]
[null,null,"FReM 11.3.17",null,109,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=109"]
[null,null,"FReM 11.3.19",null,109,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=109"]
[null,null,"FReM 11.3.19",null,109,{"$f":"$F$3&\"#page=\"&E73","v":"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=109"}]
[null,null,"FReM 11.3.20",null,109,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=109"]
[null,null,"FReM 11.4.2",null,110,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=110"]
[null,null,"FReM 11.4.3",null,110,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=110"]
[null,null,"FReM 11.5.2",null,111,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=111"]