IFRS Disclosure Guide
◄ 15. Notes - Statement of changes in equity, additional disclosures | Contents | 17. Notes - List of material accounting policy information ►
16. Notes - List of notes
Notes and other explanatory information
| Year 2025 | |
|---|---|
| Disclosure of accounting judgements and estimates | other |
| Disclosure of accrued expenses and other liabilities | other |
| Disclosure of allowance for credit losses | other |
| Disclosure of associates | other |
| Disclosure of auditors' remuneration | other |
| Disclosure of authorisation of financial statements | other |
| Disclosure of available-for-sale financial assets | other |
| Disclosure of basis of consolidation | other |
| Disclosure of basis of preparation of financial statements | other |
| Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets | other |
| Disclosure of borrowing costs | other |
| Disclosure of borrowings | other |
| Disclosure of business combinations | other |
| Disclosure of cash and bank balances at central banks | other |
| Disclosure of cash and cash equivalents | other |
| Disclosure of cash flow statement | other |
| Disclosure of changes in accounting policies | other |
| Disclosure of changes in accounting policies, accounting estimates and errors | other |
| Disclosure of collateral | other |
| Disclosure of claims and benefits paid | other |
| Disclosure of commitments | other |
| Disclosure of commitments and contingent liabilities | other |
| Disclosure of contingent liabilities | other |
| Disclosure of cost of sales | other |
| Disclosure of credit risk | other |
| Disclosure of debt instruments | other |
| Disclosure of deferred acquisition costs arising from insurance contracts | other |
| Disclosure of deferred income | other |
| Disclosure of deferred taxes | other |
| Disclosure of deposits from banks | other |
| Disclosure of deposits from customers | other |
| Disclosure of depreciation and amortisation expense | other |
| Disclosure of derivative financial instruments | other |
| Disclosure of discontinued operations | other |
| Disclosure of dividends | other |
| Disclosure of earnings per share | other |
| Disclosure of effect of changes in foreign exchange rates | other |
| Disclosure of employee benefits | other |
| Disclosure of entity's operating segments | other |
| Disclosure of events after reporting period | other |
| Disclosure of expenses | other |
| Disclosure of expenses by nature | other |
| Disclosure of exploration and evaluation assets | other |
| Disclosure of fair value measurement | other |
| Disclosure of fair value of financial instruments | other |
| Disclosure of fee and commission income (expense) | other |
| Disclosure of finance cost | other |
| Disclosure of finance income (cost) | other |
| Disclosure of finance income | other |
| Disclosure of financial assets held for trading | other |
| Disclosure of financial instruments | other |
| Disclosure of financial instruments at fair value through profit or loss | other |
| Disclosure of financial instruments designated at fair value through profit or loss | other |
| Disclosure of financial instruments held for trading | other |
| Disclosure of financial liabilities held for trading | other |
| Disclosure of financial risk management | other |
| Disclosure of first-time adoption | other |
| Disclosure of general and administrative expense | other |
| Disclosure of general information about financial statements | other |
| Disclosure of going concern | other |
| Disclosure of goodwill | other |
| Disclosure of government grants | other |
| Disclosure of information about hyperinflationary reporting | other |
| Disclosure of impairment of assets | other |
| Disclosure of income tax | other |
| Disclosure of information about employees | other |
| Disclosure of information about key management personnel | other |
| Disclosure of insurance contracts | other |
| Disclosure of insurance premium revenue | other |
| Disclosure of intangible assets | other |
| Disclosure of intangible assets and goodwill | other |
| Disclosure of interest expense | other |
| Disclosure of interest income | other |
| Disclosure of interest income (expense) | other |
| Disclosure of interests in other entities | other |
| Disclosure of information about interim financial reporting | other |
| Disclosure of inventories | other |
| Disclosure of investment contracts liabilities | other |
| Disclosure of investment property | other |
| Disclosure of investments accounted for using equity method | other |
| Disclosure of investments other than investments accounted for using equity method | other |
| Disclosure of issued capital | other |
| Disclosure of joint ventures | other |
| Disclosure of lease prepayments | other |
| Disclosure of leases | other |
| Disclosure of liquidity risk | other |
| Disclosure of loans and advances to banks | other |
| Disclosure of loans and advances to customers | other |
| Disclosure of market risk | other |
| Disclosure of material accounting policy information | other |
| Disclosure of net asset value attributable to unit-holders | other |
| Disclosure of non-controlling interests | other |
| Disclosure of non-current assets held for sale and discontinued operations | other |
| Disclosure of non-current assets or disposal groups classified as held for sale | other |
| Disclosure of objectives, policies and processes for managing capital | other |
| Disclosure of other assets | other |
| Disclosure of other current assets | other |
| Disclosure of other current liabilities | other |
| Disclosure of other liabilities | other |
| Disclosure of other non-current assets | other |
| Disclosure of other non-current liabilities | other |
| Disclosure of other operating expense | other |
| Disclosure of other operating income (expense) | other |
| Disclosure of other operating income | other |
| Disclosure of other provisions, contingent liabilities and contingent assets | other |
| Disclosure of prepayments and other assets | other |
| Disclosure of profit (loss) from operating activities | other |
| Disclosure of property, plant and equipment | other |
| Disclosure of provisions | other |
| Disclosure of reclassification of financial instruments | other |
| Disclosure of regulatory deferral accounts | other |
| Disclosure of reinsurance | other |
| Disclosure of related party | other |
| Disclosure of repurchase and reverse repurchase agreements | other |
| Disclosure of research and development expense | other |
| Disclosure of reserves within equity | other |
| Disclosure of restricted cash and cash equivalents | other |
| Disclosure of revenue | other |
| Disclosure of revenue from contracts with customers | other |
| Disclosure of information about separate financial statements | other |
| Disclosure of service concession arrangements | other |
| Disclosure of share capital, reserves and other equity interest | other |
| Disclosure of share-based payment arrangements | other |
| Disclosure of subordinated liabilities | other |
| Disclosure of subsidiaries | other |
| Disclosure of tax receivables and payables | other |
| Disclosure of trade and other payables | other |
| Disclosure of trade and other receivables | other |
| Disclosure of trading income (expense) | other |
| Disclosure of treasury shares | other |
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