If entity does not have any discontinuing operations P/L from operating activities should be entered into the Total Profit (Loss) from Operations group (IAS Recommended) This element is the same as "Profit (Loss) from continuing operations (by Function)" May be tuple or weight=1 (IAS Recommended) This element is the same as "Profit (Loss) from continuing operations (by Function)" May be tuple or weight=1 (IAS Recommended) This element is the same as "Profit (Loss) from continuing operations (by Function)" May be tuple or weight=1 This element is the same as "Profit (Loss) from continuing operations (by Nature)". IAS recommended. May be tuple or weight=1 (IAS Recommended) This element is the same as "Profit (Loss) from continuing operations (by Nature)" May be tuple or weight=1 This element is the same as "Profit (Loss) from continuing operations (by Nature)" May be tuple or weight=1 If entity does not have any discontinuing operations P/L from operating activities should be entered into the Total Profit (Loss) from Operations group If entity does not have any discontinuing operations P/L from operating activities should be entered into the Total Profit (Loss) from Operations group Same as in SRGL Also from IS .sameAs3 Same as in SRGL Also from IS .sameAs3 The "transferred to equity" commentary is a best practice addition. This element will flow through to the changes of equity statement. .sameAs1 (Reconciling Item) Link to income statement discloures .sameAs2 .sameAs1 Extraordinary item of income or expense Same as Revenue in the by Function section .sameAs2 Same as Revenue in the by Nature section .sameAs1 Same as Revenue in the by Nature section .sameAs1 Same as Revenue in the by Nature section .sameAs1 Same as Revenue in the by Function section .sameAs2 Same as Revenue in the by Function section .sameAs2 (Reconciling Item) This element is the same as "Other operating income" by nature .sameAs1 (Reconciling Item) This element is the same as "Other operating income" by function .sameAs2 (Reconciling Item) This element is the same as "Other operating income" by nature .sameAs1 (Reconciling Item) This element is the same as "Other operating income" by function .sameAs2 (Reconciling Item) This element is the same as "Other operating income" by nature .sameAs1 (Reconciling Item) This element is the same as "Other operating income" by function .sameAs2 (IAS Recommended) (IAS Recommended) (IAS Recommended) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) This includes the remaining by nature expenses This includes the remaining by nature expenses (Reconciling Item) This includes the remaining by nature expenses (Reconciling Item) This includes the remaining operating expenses by function (Reconciling Item) This includes the remaining operating by function (Reconciling Item) This includes the remaining operating by function This element includes marketing for clarity purposes. The standard does not include this however the additional clarity is considered beneficial. This element includes marketing for clarity purposes. The standard does not include this however the additional clarity is considered beneficial. This element includes marketing for clarity purposes. The standard does not include this however the additional clarity is considered beneficial. (Reconciling Item) This element was not named staff costs to ensure compliance with IAS 19 "Employee benefits" (Reconciling Item) This element was not named staff costs to ensure compliance with IAS 19 "Employee benefits" This element was not named staff costs to ensure compliance with IAS 19 "Employee benefits" (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) ending balance ending balance ending balance Same as in SRGL Same as in SRGL ending balance This will be repeated in the notes as ordinary preferred and (this) total share capital Same as in SRGL Same as in SRGL Same as Total Unrecognized Revaluation Reserves .sameAs1 Same as Total Unrecognized Revaluation Reserves .sameAs1 Same as in SRGL Same as in SRGL Same as in SRGL Same as in SRGL ending balance ending balance .sameAs1 .sameAs1 Same as in SRGL Same as in SRGL Same as in SRGL Same as in SRGL .sameAs1 .sameAs1 Same as in SRGL Same as in SRGL ending balance ending balance ending balance ending balance Retained Earnings ending balance .sameAs2 (Reconciling Item) same as (Mandatory) same as (Mandatory) (Mandatory) same as (Mandatory) same as (Mandatory) .sameAs2 (Mandatory) .sameAs1 (Mandatory) .sameAs2 (Mandatory) .sameAs1 (Reconciling Item) may be redundant in V2 (Best Practice) (Mandatory) (Best Practice) (Mandatory) (Mandatory) (Best Practice) May want to add "Cash" to each item as a preface (Best Practice) Net of cash if proportionately consolidate or gross of cash if equity accounting (Best Practice) (Best Practice) (Best Practice) (Best Practice) (Reconciling Item) (Best Practice) (Best Practice) (Mandatory) (Best Practice) May want to add "Cash" to each item as a preface (Best Practice) Note: Net of cash if proportionately consolidate or gross of cash if equity accounting (Best Practice) (Best Practice) (Best Practice) - self constructed assets (Best Practice) (Best Practice) (Best Practice) (Best Practice) (Best Practice) (Mandatory) .sameAs (Mandatory) same as (Mandatory) .sameAs2 (Mandatory) .sameAs1 (Mandatory) (Reconciling Item) (Best Practice) (Best Practice) (Best Practice) (Best Practice) (Mandatory) (exhaustive list) (Best Practice) (Best Practice) (Best Practice) (Mandatory) (IAS Recommended) (IAS Recommended) (Reconciling Item) (Best Practice) (Reconciling Item) (IAS Recommended) (IAS Recommended) (IAS Recommended) (Reconciling Item) (Reconciling Item) (Reconciling Item) (Reconciling Item) Link to income statement disclsoures (Reconciling Item) Alternative Disclosure label "Investment Income" (Reconciling Item) (Best Practice) Other Refs IAS 38 107(e)(iv) and (v) IAS 22 88(e)(vi) and (vii). This item will need links to numerous notes e.g. PPE intangible assets financial instruments etc. (Reconciling Item) This is not foreign exchange effect on cash. (Best Practice) (Reconciling Item) (Best Practice) This should link to the notes (Best Practice) This element may represent one or more of the child elements (Best Practice) (Best Practice) Link to note disclosure (Best Practice) (Best Practice) This must only appear in the CF statement if changes in fair value appear in the income statement Link to notes (Reconciling Item) Link to income statement (Reconciling Item) Link to notes (Reconciling Item) (Reconciling Item) Link to income statement disclosures. (Best Practice) Children are required for depreciation of PPE by class. Link to note disclsoures (Reconciling Item) (Reconciling Item) e.g amortisation of lease incentives (Best Practice) Other refs including IAS 22 88(e)(v) (IAS Recommended) (Reconciling Item) (IAS Recommended) (Best Practice) (Best Practice) (IAS Recommended) Changed 2002-01-31 from "Current Income Tax Assets" (Reconciling Item) Same As link in V2 (Reconciling Item)