International Financial Reporting Tool (IFRT)

Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!

IFRS Disclosure Guide

24. Notes - Related party

Disclosure of related party

 Year 2017
Key management personnel compensation, short-term employee benefits 
Key management personnel compensation, post-employment benefits 
Key management personnel compensation, other long-term employee benefits 
Key management personnel compensation, termination benefits 
Key management personnel compensation, share-based payment 
Key management personnel compensation 
Name of parent entity
Name of ultimate parent of group
Name of most senior parent entity producing publicly available financial statements
Explanation of relationships between parent and subsidiaries

Disclosure of transactions between related parties
 
Categories of related partiesnone
Related partiesnoneEntity's total for related parties{"ParentMember":1,"JointControlOrSignificantInfluenceMember":1,"SubsidiariesMember":1,"AssociatesMember":1,"JointVenturesWhereEntityIsVenturerMember":1,"KeyManagementPersonnelOfEntityOrParentMember":1,"OtherRelatedPartiesMember":1}total_for[]
Parenttotal_forEntities with joint control or significant influence over entitytotal_forSubsidiariestotal_forAssociatestotal_forJoint ventures where entity is venturertotal_forKey management personnel of entity or parenttotal_forOther related partiestotal_for
For the year 2017: 
Related party transactions 
Purchases of goods, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Revenue from sale of goods, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Purchases of property and other assets, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Sales of property and other assets, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Services received, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Revenue from rendering of services, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Leases as lessor, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Leases as lessee, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Transfers of research and development from entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Transfers of research and development to entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Transfers under licence agreements from entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Transfers under licence agreements to entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Transfers under finance agreements from entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Transfers under finance agreements to entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Provision of guarantees or collateral by entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Provision of guarantees or collateral to entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Commitments made by entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Commitments made on behalf of entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Settlement of liabilities by entity on behalf of related party, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Settlement of liabilities on behalf of entity by related party, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Participation in defined benefit plan that shares risks between group entities, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
At 31.12.2017: 
Outstanding balances for related party transactions 
Amounts payable, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Amounts receivable, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Outstanding commitments made by entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Outstanding commitments made on behalf of entity, related party transactions       EntitysTotalForRelatedPartiesMember_1t 
Provisions for doubtful debts related to outstanding balances of related party transaction       EntitysTotalForRelatedPartiesMember_1t 
For the year 2017: 
Expense recognised during period for bad and doubtful debts for related party transaction       EntitysTotalForRelatedPartiesMember_1t 

Categories of related parties:
  • Description of transactions with related party
  • Description of nature of related party relationship
  • Outstanding balances for related party transactions
    • Explanation of terms and conditions of outstanding balances for related party transaction
    • Explanation of details of guarantees given or received of outstanding balances for related party transaction


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities
 
Separate management entitiesnone
For the year 2017: 
Amount incurred by entity for provision of key management personnel services provided by separate management entity 
Disclosure that related party transactions were made on terms equivalent to those that prevail in arm's length transactions
Explanation of whether entity applies exemption in IAS 24.25
Name of government and nature of relationship with government
Explanation of nature and amount of significant transactions
Description of other transactions that are collectively significant

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: