Filetype Excel XLSX | Posted on 14 Aug 2022 | 3 years ago
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214x Filetype XLSX File size 0.05 MB Source: www.acra.gov.sg
Categories Description Guidance Notes
Filing Information
Filing Information Entity name (as registered in Please ensure entity name (including any suffix and punctuation) in the
BizFile) field matches the name registered with ACRA. You may search for the
entity name (as registered in BizFile) by entering the UEN here
.
Filing Information UEN NA
Filing Information Current period start date NA
Filing Information Current period end date If the company changes its financial year-end, please file the "notification
in change of financial year end date" in BizFile+ before proceeding with the
XBRL filing.
Filing Information Prior period start date Please leave this field blank if the company is preparing financial
statements for the first time since incorporation.
For more information on how to get previously filed XBRL file, please click
here .
Filing Information Type of XBRL filing The company must file Full XBRL unless it meets the criteria to file
Simplified XBRL or Financial Statements Highlights (FSH).
To learn more about XBRL filing requirements, please refer to the
introduction tab or click here .
Filing Information Nature of financial If the company is a parent company, it must prepare and file consolidated
statements - company level or financial statements, unless it meets the criteria for exemption in the
consolidated accounting standards.
This information is usually disclosed under significant accounting policies
note in the financial statements tabled at AGM and/or sent to members.
If consolidated financial statements is prepared, please complete the
group level and company level figures.
Filing Information Type of accounting standard SFRS - Singapore Financial Reporting Standards
used to prepare financial
statements SFRS for SE - Singapore Financial Reporting Standards for Small Entities.
The use of SFRS for Small Entities is less common. To learn more about
SFRS for SE, please click here .
SFRS(I) - Singapore Financial Reporting Standards (International)
IFRS - International Financial Reporting Standards
Other Accounting Standards
Filing Information Date of authorisation for This information is usually disclosed under authorisation of financial
issue of financial statements statements note in the financial statements tabled at AGM and/or sent to
members.
Filing Information Type of statement of financial The accounting standards require the company to present assets and
position liabilities in current and non-current classifications, unless the
presentation by order of liquidity provides information that is reliable and
more relevant.
To identify the presentation format adopted by the company, please refer
to illustrative examples, please click here .
Filing Information Whether the financial The accounting standards require the company to prepare financial
statements are prepared on statements on a going concern basis, unless management either intends to
going concern basis liquidate the company or to cease trading, or has no realistic alternative
but to do so.
This information is usually disclosed under significant accounting policies
note in the financial statements tabled at AGM and/or sent to members.
Filing Information Whether there are any Please indicate if the comparative figures in the current year's financial
changes to comparative statements tabled at AGM and/or sent to members, are different from the
amounts (due to corresponding figures in last year's financial statements. The changes
restatements, reclassifications could arise from
or any other reasons) (a) restatements to correct prior period errors,
(b) reclassifications to change the presentation or
(c) classification of items in the financial statements.
To identify the nature of changes, please see illustrative examples here
Filing Information Description of presentation Please indicate the currency in which the financial statements tabled at
currency AGM and/or sent to members was presented.
This information is usually disclosed under significant accounting policies
note in the financial statements tabled at AGM and/or sent to members.
Filing Information Description of functional Please indicate the currency based on the primary economic environment
currency in which the company operates.
This information is usually disclosed under significant accounting policies
note in the financial statements tabled at AGM and/or sent to members.
Filing Information Level of rounding used in NA
financial statements
Filing Information Description of nature of If the company is a parent company, please provide the information at
entity's operations and both group level and company level.
principal activities
This information is usually disclosed under general information note in the
financial statements tabled at AGM and/or sent to members.
Filing Information Principal place of business - Please input the exact address of principal place of business.
the company (or group, if
consolidated FS) This information is usually disclosed under general information note in the
financial statements tabled at AGM and/or sent to members.
Filing Information Whether company (or group NA
if consolidated accounts are
prepared) has more than 50
employees
Filing Information Name of parent entity Please complete the name of the immediate parent of the company, for
which financial statements is filed.
This information is usually disclosed under notes in the financial
statements tabled at AGM and/or sent to members.
Filing Information Name of ultimate parent of Please complete the name of the ultimate parent of the group, for which
group financial statements is filed.
This information is usually disclosed under notes in the financial
statements tabled at AGM and/or sent to members.
Filing Information Taxonomy version NA
Filing Information Name and version of software NA
used to generate XBRL file
Filing Information How was XBRL file prepared NA
Full set of financial statements
Full set of financial statementsDisclosure of complete set of Please complete the field based on the financial statements tabled at the
financial statements [text AGM and/or sent to members.
block]
Text block
From Toolbox, click to "Save AGM FS Copy" and review the document
generated. Please ensure that it is legible and identical in content to the
AGM financial statements (e.g. complete with no missing tables,
including relevant dates that might have been stamped on the signed copy,
such as date of directors' statement). The complete set of financial
statements will include the following:
- Directors' statement;
- Auditors’ report (if audited);
- Four primary statements; and
- Notes to the financial statements.
Tips for filing:
1. Headers and footers will be automatically removed and replaced with a
default footer in the XBRL Preparation tool, when you copy/upload the
source document into the text editor.
2. The AGM FS / Review copy are saved in standard A4 size. Please ensure
that your Microsoft Word source document is in A4 size to minimise
alignment issues.
3. The text block does not require signatures of the directors or auditors.
4. In the rare event that the total number of characters is less than 5,000,
please seek exemption from the business rule (misc_041) from ACRA. If
similar exemption had been obtained in the prior year, no exemption is
required for the current year.
Statement by directors
Statement by directors Whether in directors' opinion This information is disclosed under directors' statement accompanying the
financial statements are financial statements tabled at AGM and/or sent to members.
drawn up so as to exhibit true
and fair view
Statement by directors Whether there are This information is disclosed under directors' statement accompanying the
reasonable grounds to believe financial statements tabled at AGM and/or sent to members.
that company will be able to
pay its debts as and when
they fall due at date of
statement
Independent auditors' report
Independent auditors' report Note A company may be exempted from audit. To check if a company is
exempted from audit, please click here.
.
Independent auditors' report Type of audit opinion in Guidance note by the right hand side:
independent auditors' report
If the company is not audited, please indicate "not audited" and leave the
related fields below blank.
If the company is audited (whether required to do or opts to do so), the
company may receive different types of audit opinions. To learn how to
identify the different types of audit opinion, please click here
.
Independent auditors' report Auditing standards used to NA
conduct the audit
Independent auditors' report Areas covered by the Modification to audit report refers to unqualified opinion with emphasis of
modified audit report (Please matter, qualified opinion, adverse opinion and disclaimer of opinion.
select Yes if applicable)
Independent auditors' report - Impairment of assets NA
Independent auditors' report - Going concern NA
Independent auditors' report - Audit of opening balance NA
Independent auditors' report - Consolidation of equity NA
accounting
Independent auditors' report - Others NA
Independent auditors' report Whether there is any material Please indicate 'yes' if the auditor has highlighted material uncertainty
uncertainty relating to going relating to going concern in the auditors' report.
concern reported in auditors'
report To learn how to identify the relevant disclosure by auditor, please see
illustrative examples here
Categories Description Guidance Notes
Independent auditors' report Whether there is any material Please indicate 'yes' if the auditor has highlighted material misstatement
misstatement of the "Other of the Other Information in the auditors' report. Examples are attached
Information" reported in here (same link as current prep tool).
Independent auditors' report Whether in auditors' opinion, NA
accounting and other records
required are properly kept in
accordance with Companies
Act
Independent auditors' report Year of appointment of Please complete the field if the company was listed.
signing auditor (audit partner)
The date of appointment of the audit partner in charge can be found in
the annual report.
Independent auditors' report Number of Key Audit Matters Please complete the field if the company was listed.
reported
The information on key audit matters can be found in the auditors' report.
Independent auditors' report Disclosure on Key Audit Please complete the field if the company was listed. The information can
Matters (abstract) be found in the auditors' report.
Please disclose the number of key audit matters reported for each area
and ensure that the sum of key audit matters below agree to the total
"Number of Key Audit Matters Reported".
Independent auditors' report KAM - Valuation of property, NA
plant and equipment
Independent auditors' report KAM - Valuation of NA
receivables and other
financial instruments
Independent auditors' report KAM - Impairment of goodwill NA
and other intangible assets
Independent auditors' report KAM - Valuation of NA
investment property
Independent auditors' report KAM - Revenue recognition NA
(non-fraud)
Independent auditors' report KAM - Others NA
Statement of financial
position, current and non-
current
Statement of financial Note To learn how to complete the statement of financial position efficiently,
position, current and non- please refer to the tips here .
Statement of financial Cash and bank balances, Please complete this field based on the current portion of cash and bank
position, current and non- current balances presented on the statement of financial position in the FS tabled
current at AGM and/or sent to members.
This balance may differ from the cash and cash equivalents presented on
the statement of cash flows in the FS tabled at AGM and/or sent to
members.
Statement of financial Trade and other receivables Please complete the field, based on trade and other receivables that are
position, current and non- (including contract assets), classified as current assets, such as:
current current - Prepayment
- Tax recoverable
- GST recoverable
- Deposits
- Retention money
- Accrued revenue / contract assets
- Other amounts due from customers
- Receivables from subsidiary / holding / affiliates / related parties
Statement of financial Financial assets - lease NA
position, current and non- receivables, current
current
Statement of financial Financial assets - derivatives, NA
position, current and non- current
current
Statement of financial Financial assets - at fair value NA
position, current and non- through profit or loss, current
current
Statement of financial Other financial assets, current Please complete the field when there are current financial assets that do
position, current and non- not fit in any of the fields above (i.e. not lease receivables, derivatives and
current financial assets at fair value through profit or loss). You may create a
footnote to explain the breakdown of this balance .
To check if an asset is a financial asset, please confirm the asset is
included under financial risk management note in the financial statements
tabled at AGM and/or sent to members.
Statement of financial Inventories - development NA
position, current and non- properties, current
current
Statement of financial Inventories - others, current Please complete the field based on inventories that are not development
position, current and non- properties.
current
Categories Description Guidance Notes
Statement of financial Other non-financial assets, Please complete the field when there are current non-financial assets that
position, current and non- current do not fit in any of the fields above (i.e. not cash and bank balances, trade
current and other receivables, financial assets, inventories and plant and
equipment classified as current assets). You may create a footnote to
explain the breakdown of this balance.
Statement of financial Non-current assets or NA
position, current and non- disposal groups classified as
current held for sale or as held for
distribution to owners
Statement of financial Total current assets Please check to ensure that the total agrees to the amount disclosed in the
position, current and non- statement of financial position.
current
Statement of financial Trade and other receivables Please complete the field, based on:
position, current and non- (including contract assets and a) Trade and other receivables that are classified as non-current, such as:
current restricted cash and bank - Prepayment
balance), non-current - Tax recoverable
- GST recoverable
- Deposits
- Retention money
- Accrued revenue / Contract assets
- Other amounts due from customers
- Receivables from subsidiary / holding / affiliates / related parties; and
b) Non-current portion of cash and bank balance
Statement of financial Financial assets - lease NA
position, current and non- receivables, non-current
current
Statement of financial Financial assets - derivatives, NA
position, current and non- non-current
current
Statement of financial Financial assets - at fair value NA
position, current and non- through profit or loss, non-
current current
Statement of financial Other financial assets, non- Please complete the field when there are non-current financial assets that
position, current and non- current do not fit any of the fields above (i.e. not lease receivables, derivatives and
current financial asset at fair value through profit or loss). You may create a
footnote to explain the breakdown of this balance.
To check if an asset is a financial asset, please confirm the asset is included
under financial risk management note in the financial statements tabled at
AGM and/or sent to members.
Statement of financial Property, plant and Right of use assets can be accounted for as:
position, current and non- equipment, non-current - property, plant and equipment
current - intangible assets
- investment properties
If the right of use is accounted for as property, plant and equipment,
please include in this field, even when it may be disclosed as a separate
item on the statement of financial position.
Statement of financial Investment properties, non- NA
position, current and non- current
current
Statement of financial Goodwill, non-current Please complete the field based on goodwill that are classified as non-
position, current and non- current assets. If the item is not separately disclosed on the face of the
current statement of financial position, please obtain the information from the
notes in the financial statements tabled at AGM and/or sent to members.
Statement of financial Intangible assets (excluding Please complete the field based on the intangible assets, other than
position, current and non- goodwill), non-current goodwill, that are classified as non-current assets in the financial
current statements tabled at AGM and/or sent to members.
If goodwill is not separately disclosed on statement of financial position,
please obtain the information from the relevant note(s) in the financial
statements tabled at AGM and/or sent to members.
If the right-of-use asset is accounted for as intangible assets, please
include in this field, even when it may be disclosed as a separate item on
the statement of financial position.
Statement of financial Investments in subsidiaries, Please complete the field based on investments in joint ventures and
position, current and non- joint ventures and associates, associates if consolidated financial statement is filed.
current non-current
Please complete the field based on investments in subsidiaries, joint
ventures and associates if company level statement of financial position is
filed.
Statement of financial Deferred tax assets, non- NA
position, current and non- current
current
Statement of financial Other non-financial assets, Please complete the field when there are non-current non-financial assets
position, current and non- non-current that do not fit in any of the fields above (i.e. not property, plant and
current equipment, investment properties, intangible assets, investments in
subsidiaries, joint ventures and associates, and deferred tax assets). You
may create a footnote to explain the breakdown of this balance.
Statement of financial Total non-current assets Please check to ensure that the total agrees to the amount disclosed in the
position, current and non- statement of financial position.
current
Statement of financial Total assets Please check to ensure that the total agrees to the amount disclosed in the
position, current and non- statement of financial position.
current
Statement of financial Trade and other payables Please complete the field, including the following trade and other payables
position, current and non- (including contract liabilities), that are classified as current liabilities:
current current - GST payable
- Deferred income
- Amount due to contract customers
- Loans payable
- Advance billings
- Accrued expenses
- Payable to subsidiary / holding / affiliates / related parties
Statement of financial Loans and borrowings, NA
position, current and non- current
current
Statement of financial Financial liabilities - NA
position, current and non- derivatives and at fair value
current through profit or loss, current
Statement of financial Financial liabilities - lease NA
position, current and non- liabilities, current
current
Statement of financial Other financial liabilities, Please complete the field when there are current financial liabilities that
position, current and non- current do not fit in any of the fields above (i.e. not lease liabilities, derivatives and
current financial liabilities at fair value through profit or loss). You may create a
footnote to explain the breakdown of this balance.
To check if a liability is a financial liability, please confirm the liability is
included under financial risk management note in the financial statements
tabled at AGM and/or sent to members.
Statement of financial Income tax liabilities, current Please complete the field based on provision for income taxes that are
position, current and non- classified as current liabilities.
current
Statement of financial Provisions (excluding income Please complete the field based on provisions other than provision for
position, current and non- tax liabilities), current income taxes, such as:
current - Provisions for warranty
- Provisions for refunds
- Provisions for legal claims
Statement of financial Other non-financial liabilities, Please complete the field when there are current non-financial liabilities
position, current and non- current that do not fit in any of the fields above (i.e. not trade and other payables,
current loans and borrowings, financial liabilities, provisions for income taxes,
other provisions and liabilities included in the disposal group). You may
create a footnote to explain the breakdown of this balance.
Statement of financial Liabilities included in disposal NA
position, current and non- groups classified as held for
current sale
Statement of financial Total current liabilities Please check to ensure that the total agrees to the amount disclosed in the
position, current and non- statement of financial position.
current
Statement of financial Trade and other payables Please complete the field, including the following trade and other payables
position, current and non- (including contract liabilities), that are classified as non-current liabilities:
current non-current - GST payable
- Deferred income
- Amount due to contract customers
- Loans payable
- Advance payment from customers
- Accrued expenses
- Payable to subsidiary / holding / affiliates / related parties
Statement of financial Loans and borrowings, non- NA
position, current and non- current
current
Statement of financial Financial liabilities - NA
position, current and non- derivatives and at fair value
current through profit or loss, non-
current
Statement of financial Financial liabilities - lease NA
position, current and non- liabilities, non-current
current
Statement of financial Other financial liabilities, non- Please complete the field when there are non-current financial liabilities
position, current and non- current that do not fit in any of the fields above (i.e. not loans and borrowings,
current derivatives and financial liabilities at fair value through profit or loss and
lease liabilities). You may create a footnote to explain the breakdown of
this balance.
To check if a liability is a financial liability, please confirm the liability is
included in the financial risk management note in the financial statements
tabled at AGM and/or sent to members.
Statement of financial Deferred tax liabilities, non- NA
position, current and non- current
current
Statement of financial Provisions (including non- Please complete the field, based on provisions that are classified as non-
position, current and non- current income tax liabilities), current liabilities, such as :
current non-current - Provisions for warranty
- Provisions for refunds
- Provisions for legal claims
You may create a footnote to explain the breakdown of this balance.
Statement of financial Other non-financial liabilities, Please complete the field when there are non-current non-financial
position, current and non- non-current liabilities that do not fit in any of the fields above (i.e. not trade and other
current payables, loans and borrowings, financial liabilities, provisions for taxes
and other provisions). You may create a footnote to explain the breakdown
of this balance.
Statement of financial Total non-current liabilities Please check to ensure that the total agrees to the amount disclosed in the
position, current and non- statement of financial position.
current
Statement of financial Total liabilities Please check to ensure that the total agrees to the amount disclosed in the
position, current and non- statement of financial position.
current
Statement of financial Share capital NA
position, current and non-
current
Statement of financial Treasury shares NA
position, current and non-
current
Statement of financial Accumulated profits (losses) This balance may be disclosed as retained earnings.
position, current and non-
current
Statement of financial Other reserves attributable to NA
position, current and non- owners of company
current
Statement of financial Non-controlling interests NA
position, current and non-
current
Statement of financial Total equity Please check to ensure that the total agrees to the amount disclosed in the
position, current and non- statement of financial position.
current
Income statement, by nature
of expense
Income statement, by nature Note Income items should be with positive sign and expense items in negative
of expense sign.
Income statement, by nature Revenue NA
of expense
Income statement, by nature Other income Other income may include interest income, dividend income and royalty
of expense income.
Income statement, by nature Employee benefits expense Please complete the field based on employee benefits expense in all forms
of expense of consideration given by an entity in exchange for services rendered by
employees, directors' remuneration and termination of employment.
If the company presents its expenses by function, this information is
usually disclosed under expenses note in the financial statements tabled at
AGM and/or sent to members.
Income statement, by nature Depreciation expense Please complete the field based on the depreciation expense from
of expense property, plant and equipment.
If the company presents its expenses by function, this information is
usually disclosed under expenses note in the financial statements tabled at
AGM and/or sent to members.
Please exclude impairment loss of property, plant and equipment and
reversal of impairment, which should be included under "Other gains
(losses)" field below.
Income statement, by nature Amortisation expense Please complete the field based on the amortisation expense from
of expense intangible assets.
If the company presents its expenses by function, this information is
usually disclosed under expenses note in the financial statements tabled at
AGM and/or sent to members.
Please exclude impairment loss of intangible assets and reversal of
impairment, which should be included under "Other gains (losses)" field
below.
Income statement, by nature Repairs and maintenance Please complete the field based on repairs and maintenance expense, such
of expense expense as:
- Upkeep of motor vehicle
- Maintenance fees
If the company presents its expenses by function, this information is
usually disclosed under expenses note in the financial statements tabled at
AGM and/or sent to members.
Income statement, by nature Sales and marketing expense Please complete the field based on sales and marketing expense, such as:
of expense - Advertising & promotion costs
- Marketing costs
- Distribution costs
If the company presents its expenses by function, this information is
usually disclosed under expenses note in the financial statements tabled at
AGM and/or sent to members.
Income statement, by nature Other expenses Please complete this field when there are expenses that do not fit in any of
of expense the fields above (i.e. not depreciation expense, amortisation expense,
repairs and maintenance expense, sales and marketing expense). You may
create a footnote to explain the breakdown of this balance.
Income statement, by nature Other gains (losses) NA
of expense
Income statement, by nature Finance costs - (net) Please click here for
illustrative examples:
- Where finance income is presented as part of revenue or other
income, please do not include finance income in this field. Provide only
finance cost in this field.
- Where finance income is presented together with finance cost in the
income statement, please include the net amount (i.e. finance income less
finance cost) in this field.
This field will include information such as:
- Interest expense on loans and borrowings
- Interest expense on finance leases
Income statement, by nature Share of profit (loss) of NA
of expense associates and joint ventures
accounted for using equity
method
Income statement, by nature Profit (loss) before taxation Please check to ensure that the total agrees to the amount disclosed in the
of expense from continuing operations income statement.
Income statement, by nature Income tax (expense) benefit NA
of expense from continuing operations
Income statement, by nature Profit (loss) from discontinued NA
of expense operations, net of taxation
Income statement, by nature Total profit (loss), net of Please check to ensure that the total agrees to the amount disclosed in the
of expense taxation for the year income statement.
Categories Description Guidance Notes
Income statement, by nature Total profit (loss), net of NA
of expense taxation, attributable to
owners of company
Income statement, by nature Total profit (loss), net of NA
of expense taxation, attributable to non-
controlling interests
Statement of cash flows
Statement of cash flows Note This information is gathered from the sub-total disclosed in the statement
of cash flows.
Statement of cash flows Net cash flows generated NA
from (used in) operating
activities
Statement of cash flows Net cash flows from (used in) NA
investing activities
Statement of cash flows Net cash flows from (used in) NA
financing activities
Note - Trade and other
receivables
Note - Trade and other Note Please note that the fields in this template should be presented net of
receivables impairment loss, which you may consider checking against the financial
risk management disclosure (i.e. credit risk) available in the notes in the
financial statements tabled at AGM and/or sent to members.
Note - Trade and other Trade receivables (excluding NA
receivables contract assets) due from
third parties, current and
non-current
Note - Trade and other Trade receivables (excluding NA
receivables contract assets) due from
related parties, current and
non-current
Note - Trade and other Contract assets, current and Contract assets include unbilled receivables.
receivables non-current
Note - Trade and other Non-trade receivables, NA
receivables current and non-current
Note - Trade and other Total trade and other Please check to ensure that this amount is equal to the sum of "trade and
receivables receivables, current and non- other receivables (including contract assets), current" and "trade and
current other receivables (including contract assets and restricted cash and bank
balance), non-current" completed in the relevant fields under the
statement of financial position tab.
Note - Property, plant and
equipment
Note - Property, plant and Note To learn how to complete Note - Property, plant and equipment efficiently,
equipment please refer to the tips here .
Note - Property, plant and Land and building Land and building include:
equipment - Freehold land
- Leasehold land and buildings
Note - Property, plant and Motor and other vehicles Motor and other vehicles include:
equipment - Ships
- Aircraft
- Motor vehicles
- Other vehicles
Note - Property, plant and Machinery and other NA
equipment equipment
Note - Property, plant and Computer, office equipment, NA
equipment furniture fixtures and fittings
Note - Property, plant and Communication and network NA
equipment equipment
Note - Property, plant and Leasehold improvements NA
equipment
Note - Property, plant and Construction in progress NA
equipment
Note - Property, plant and Other property, plant and NA
equipment equipment
Note - Property, plant and Gross carrying amount at NA
equipment beginning of period
Note - Property, plant and Increase (decrease) through Please complete this field based on the increase or decrease to gross
equipment net exchange differences or carrying amount of PPE , due to currency exchange or revaluation of the
revaluation of assets assets.
Note - Property, plant and Additions (including those NA
equipment through business
combinations)
Note - Property, plant and Disposals (including those NA
equipment through loss of control of
subsidiary)
Note - Property, plant and Increase (decrease) through NA
equipment other changes (including
transfers, write-offs, grants)
Note - Property, plant and Gross carrying amount at end NA
equipment of period
Note - Property, plant and Accumulated depreciation NA
equipment and impairment at beginning
of period
Note - Property, plant and Increase (decrease) through Please complete this field based on the increase or decrease to the
equipment net exchange differences or accumulated depreciation and impairment, due to currency exchange or
revaluation of assets revaluation of the assets.
Note - Property, plant and Depreciation recognised in NA
equipment profit or loss
Note - Property, plant and Impairment loss recognised in NA
equipment profit or loss
Note - Property, plant and Reversal of impairment loss NA
equipment recognised in profit or loss
Note - Property, plant and Disposals (including those NA
equipment through loss of control of
subsidiary)
Note - Property, plant and Increase (decrease) through NA
equipment other changes (including
transfers, write-offs, grants)
Note - Property, plant and Accumulated depreciation NA
equipment and impairment at end of
period
Note - Property, plant and Net book value at beginning Please check to ensure this is equal to "Gross carrying amount at
equipment of period beginning of period" less "Accumulated depreciation and impairment at
beginning of period" completed in the fields above.
Note - Property, plant and Net book value at end of Please check to ensure this is equal to "Gross carrying amount at end of
equipment period period" less "Accumulated depreciation and impairment at end of period"
completed in the fields above.
Note - Property, plant and At cost NA
equipment
Note - Property, plant and At valuation NA
equipment
Note - Intangible assets
Note - Intangible assets Note To learn how to complete Note - Intangible assets efficiently, please refer
to the tips here .
Note - Intangible assets Brand names, mastheads and NA
publishing titles
Note - Intangible assets Computer software NA
Note - Intangible assets Licences and franchises NA
Note - Intangible assets Copyrights, patents, industrial NA
property rights, service &
operating rights, recipes,
formulae, models, designs,
prototypes, capital
development expenditure
Note - Intangible assets Other intangible assets NA
Note - Intangible assets Intangible assets under NA
development
Note - Intangible assets Gross carrying amount at NA
beginning of period
Note - Intangible assets Increase (decrease) through Please complete this field based on the increase or decrease to gross
net exchange differences or carrying amount of intangible asset , due to currency exchange or
revaluation of assets revaluation of the assets.
Note - Intangible assets Additions (including those NA
through business
combinations)
Note - Intangible assets Disposals (including those NA
through loss of control of
subsidiary)
Note - Intangible assets Increase (decrease) through NA
other changes (including
transfers, write-offs, grants)
Note - Intangible assets Gross carrying amount at end NA
of period
Note - Intangible assets Accumulated amortisation NA
and impairment at beginning
of period
Note - Intangible assets Increase (decrease) through Please complete this field based on the increase or decrease to the
net exchange differences or accumulated amortisation and impairment, due to currency exchange or
revaluation of assets revaluation of the assets.
Note - Intangible assets Amortisation recognised in NA
profit or loss
Note - Intangible assets Impairment loss recognised in NA
profit or loss
Note - Intangible assets Reversal of impairment loss NA
Note - Intangible assets Disposals (including those NA
through loss of control of
subsidiary)
Note - Intangible assets Increase (decrease) through NA
other changes (including
transfers, write-offs, grants)
Note - Intangible assets Accumulated amortisation NA
and impairment at end of
period
Note - Intangible assets Net book value at beginning Please check to ensure this is equal to "Gross carrying amount at
of period beginning of period" less "Accumulated amortisation and impairment at
beginning of period" completed in the fields above.
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