IFRS Disclosure Guide

	Business combinationsnone
	Business combinationsnone	Entity's total for business combinations{"AggregatedIndividuallyImmaterialBusinessCombinationsMember":1}total_for[]
	<Aggregated individually immaterial business combinations>total_for
At 31.12.2019:
Percentage of voting equity interests acquired	X.X%	EntitysTotalForBusinessCombinationsMember_1t∑X.X%
Acquisition-date fair value of total consideration transferred
Cash transferred		EntitysTotalForBusinessCombinationsMember_1t∑
Other tangible or intangible assets transferred		EntitysTotalForBusinessCombinationsMember_1t∑
Liabilities incurred		EntitysTotalForBusinessCombinationsMember_1t∑
Equity interests of acquirer		EntitysTotalForBusinessCombinationsMember_1t∑
Number of instruments or interests issued or issuable	X.X	EntitysTotalForBusinessCombinationsMember_1t∑X.X
Total consideration transferred, acquisition-date fair value{"CashTransferred":"1","OtherTangibleOrIntangibleAssetsTransferred":"1","LiabilitiesIncurred":"1","EquityInterestsOfAcquirer":"1"}real[]	∑	∑
Contingent consideration recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Indemnification assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed
Financial assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Inventory recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Property, plant and equipment recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Identifiable intangible assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Customer-related intangible assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Technology-based intangible assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Financial liabilities recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Contingent liabilities recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Identifiable assets acquired (liabilities assumed){"FinancialAssetsRecognisedAsOfAcquisitionDate":"1","InventoryRecognisedAsOfAcquisitionDate":"1","PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate":"1","IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate":"1","FinancialLiabilitiesRecognisedAsOfAcquisitionDate":"-1","ContingentLiabilitiesRecognisedAsOfAcquisitionDate":"-1"}real[]	∑	∑
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed
Non-current assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Current assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Non-current liabilities recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Current liabilities recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Trade and other payables recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Deferred tax assets recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Deferred tax liabilities recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Borrowings recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Deferred income recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Cash and cash equivalents recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Goodwill recognised as of acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Goodwill expected to be deductible for tax purposes		EntitysTotalForBusinessCombinationsMember_1t∑
For the year 2019:
Gain recognised in bargain purchase transaction		EntitysTotalForBusinessCombinationsMember_1t∑
At 31.12.2019:
Non-controlling interest in acquiree recognised at acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
For the year 2019:
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination		EntitysTotalForBusinessCombinationsMember_1t∑
Revenue of acquiree since acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Profit (loss) of acquiree since acquisition date		EntitysTotalForBusinessCombinationsMember_1t∑
Revenue of combined entity as if combination occurred at beginning of period		EntitysTotalForBusinessCombinationsMember_1t∑
Profit (loss) of combined entity as if combination occurred at beginning of period		EntitysTotalForBusinessCombinationsMember_1t∑
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration		EntitysTotalForBusinessCombinationsMember_1t∑
Increase (decrease) in contingent consideration asset (liability)		EntitysTotalForBusinessCombinationsMember_1t∑
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements		EntitysTotalForBusinessCombinationsMember_1t∑

Business combinations:

• Name of acquiree
• Description of acquiree
• Date of acquisition
• Description of primary reasons for business combination
• Description of how acquirer obtained control of acquiree
• Description of factors that make up goodwill recognised
• Acquisition-date fair value of total consideration transferred
• Equity interests of acquirer
• Description of method of measuring fair value of instruments or interests
• Description of arrangement for contingent consideration arrangements and indemnification assets
• Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
• Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
• Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
• Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
• Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
• Description of reasons why bargain purchase transaction resulted in gain
• Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
• Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
• Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
• Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
• Description of reasons why initial accounting for business combination is incomplete
• Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
• Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
• Explanation of any changes in recognised amounts of contingent consideration
• Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
• Description of valuation techniques and key model inputs used to measure contingent consideration
• Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements

	Business combinationsnone		Transactions recognised separately from acquisition of assets and assumption of liabilities in business combinationnone
	Business combinationsnone	Entity's total for business combinations{"AggregatedIndividuallyImmaterialBusinessCombinationsMember":1}total_for[]
	<Aggregated individually immaterial business combinations>total_for
For the year 2019:
Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		EntitysTotalForBusinessCombinationsMember_3t∑
Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		EntitysTotalForBusinessCombinationsMember_3t∑
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		EntitysTotalForBusinessCombinationsMember_3t∑
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		EntitysTotalForBusinessCombinationsMember_3t∑

Business combinations & Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination:

• Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
• Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

	Business combinationsnone		Classes of contingent liabilitiesnone								Items of contingent liabilitiesnone
	Business combinationsnone	Entity's total for business combinations{"AggregatedIndividuallyImmaterialBusinessCombinationsMember":1}total_for[]	Warranty contingent liabilitynone	Restructuring contingent liabilitynone	Legal proceedings contingent liabilitynone	Onerous contracts contingent liabilitynone	Contingent liability for decommissioning, restoration and rehabilitation costsnone	Contingent liabilities related to joint venturesnone	Share of contingent liabilities of associatesnone	Other contingent liabilitiesnone
	<Aggregated individually immaterial business combinations>total_for
At 31.12.2019:
Expected reimbursement, contingent liabilities in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Asset recognised for expected reimbursement, contingent liabilities in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Estimated financial effect, contingent liabilities in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
For the year 2019:
Reconciliation of changes in contingent liabilities recognised in business combination
Changes in contingent liabilities recognised in business combination
Additional liabilities, contingent liabilities recognised in business combination
New liabilities, contingent liabilities recognised in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Increase in existing liabilities, contingent liabilities recognised in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Total additional liabilities, contingent liabilities recognised in business combination{"NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1","IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1"}real[]	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑
Settled liabilities, contingent liabilities recognised in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Reversed unsettled liabilities, contingent liabilities recognised in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination		EntitysTotalForBusinessCombinationsMember_5t∑
Total increase (decrease) in contingent liabilities recognised in business combination{"AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1","SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1","ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1","IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination":"1","IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination":"1"}real["AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination"]	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑	∑
At 31.12.2019:
Contingent liabilities recognised in business combination		EntitysTotalForBusinessCombinationsMember_5t∑

Business combinations & Classes of contingent liabilities & Items of contingent liabilities:

• Description of nature of obligation, contingent liabilities in business combination
• Description of expected timing of outflows, contingent liabilities in business combination
• Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
• Description of major assumptions made concerning future events, contingent liabilities in business combination
• Explanation of estimated financial effect, contingent liabilities in business combination
• Explanation of possibility of reimbursement, contingent liabilities in business combination
• Description of reasons why liability cannot be measured reliably