Accounting Policies Note 1 reference table

All Reporting

General Purpose

DB.#EntityDetails.ClientDetails.EntityType=”Reporting”

All Non-Reporting

Special Purpose

DB.#EntityDetails.ClientDetails.EntityType=”Non Reporting”

All Reporting

Special Purpose

DB.#EntityDetails.ClientDetails.CoverPageLiabilityLimitationStatement=”Yes”

All Reporting and Large Non-Reporting

Going Concern

OR(CM.BalanceSheet.Equity>0, LEN(DB.Notes.GoingConcern.Details)>0)

All Company Reporting, Large Non-Reporting and Association Non-Reporting

Income
Tax

OR(CM.IncomeStatement.TaxExpense<>0, LY(CM.IncomeStatement.TaxExpense)<>0)

All Reporting and Large Non-Reporting

Inventories (Including Land for Sale)

OR(CM.BalanceSheet.Assets.Current.Inventories<>0, LY(CM.BalanceSheet.Assets.Current.Inventories)<>0)

All Reporting and Large Non-Reporting

Property Plant and Equipment

OR(CM.BalanceSheet.Assets.NonCurrent.PPE<>0, LY(CM.BalanceSheet.Assets.NonCurrent.PPE)<>0)

All Non-Reporting

PPE Non-Reporting

OR(CM.BalanceSheet.Assets.NonCurrent.PPE<>0, LY(CM.BalanceSheet.Assets.NonCurrent.PPE)<>0)

All Reporting and Large Non-Reporting

Investment Property

OR(CM.Notes.InvestmentProperty<>0,
LY(CM.Notes.InvestmentProperty)<>0))

ALL

Leases

OR(RECORDCOUNT(DB.Notes.LeaseCommitments.Associates)>0, CM.Notes.AccountingPolicy.Leases<>0, LY(CM.Notes.AccountingPolicy.Leases)<>0)

All Reporting and Large Non-Reporting

Financial Instruments

OR(RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialAssets)>0,
RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialLiabilities)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.DerivativeInstruments)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.TreasuryRisk)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.InterestRateRisk)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.ForeignCurrencyRisk)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.LiquidityRisk)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.CreditRisk)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.PriceRisk)>0,
LEN(DB.Notes.FinancialInstruments.FinancialRisks.OtherRisk)>0)

All Company Reporting

Financial Guarantees

AND(DB.#EntityDetails.ClientDetails.Entity=”Company”, OR(CM.Notes.AccountingPolicy.FinancialGuaranteeContracts<>0,
LY(CM.Notes.AccountingPolicy.FinancialGuaranteeContracts)<>0,
DB.Notes.FinancialInstruments.OtherInformation.FinancialGuarantees=”Yes”,
LY(DB.Notes.FinancialInstruments.OtherInformation.FinancialGuarantees)=”Yes”))

All Reporting and Large Non-Reporting

Impairment of Assets

None

All Reporting and Large Non-Reporting

Investments in Associates

AND(DB.#EntityDetails.ClientDetails.EntityType=”Reporting”,
OR(CM.Notes.InvEqMethod<>0,
LY(CM.Notes.InvEqMethod)<>0))

ALL

Investments

=DB.Notes.Note1.Investments.DiscloseInvestments=”Yes”

ALL

Intangibles

=OR(CM.BalanceSheet.Assets.NonCurrent.Intangibles<>0,
LY(CM.BalanceSheet.Assets.NonCurrent.Intangibles)<>0)

ALL

Foreign Currency Transactions and Balances

=AND(DB.Notes.Note1.ForeignCurrency.Show=”Yes”,
OR(CM.Notes.ForeignCurrency<>0,
LY(CM.Notes.ForeignCurrency)<>0))

ALL

Trade and Other Receivables

=OR(CM.BalanceSheet.Assets.Current.TradeAndReceivables<>0),
LY(CM.BalanceSheet.Assets.Current.TradeAndReceivables<>0)

ALL

Employee Benefits

=OR(CM.Notes.Employee<>0,
LY(CM.Notes.Employee)<>0,
CM.BalanceSheet.Liabilities.Current.TradeAndRPayables.Employee<>0,
LY(CM.BalanceSheet.Liabilities.Current.TradeAndPayables.Employee)<>0)

ALL

Provisions

OR(CM.Notes.Provisions<>0,
LY(CM.Notes.Provisions)<>0)

All Reporting and Large Non-Reporting

Cash and Cash Equivalents

=OR(CM.BalanceSheet.Assets.Current.CashAndEquivalents<>0,
LY(CM.BalanceSheet.Assets.Current.CashAndEquivalents)<>0,
CM.BalanceSheet.Assets.Current.Cash<>0,
LY(CM.BalanceSheet.Assets.Current.Cash)<>0)

All Reporting and Large Non-Reporting

Revenue

OR(CM.Notes.AccountingPolicy.Revenue<>0,
LY(CM.Notes.AccountingPolicy.Revenue)<>0)

ALL

Trade and Other Payables

OR(CM.BalanceSheet.Liabilities.Current.TradeandPayables<>0)

All Reporting and Large Non-Reporting

Borrowing Costs

OR(CM.Notes.Profit.FinanceCosts<>0,
LY(CM.Notes.Profit.FinanceCosts)<>0)

All Reporting and Company Large Non-Reporting

GST

OR(CM.BalanceSheet.Assets.Current.TradeAndReceivables.GST<>0,
LY(CM.BalanceSheet.Assets.Current.TradeAndReceivables.GST)<>0,
CM.BalanceSheet.Liabilities.Current.TradeAndPayables.GST<>0,
LY(CM.BalanceSheet.Liabilities.Current.TradeAndPayables.GST)<>0)

All Reporting and Company Large Non-Reporting

Comparative Figures

None

All Reporting and Company Large Non-Reporting

Critical Accounting Estimates and Judgments

OR(RECORDCOUNT(DB.Notes.Note1.KeyAccountingEstimates)>0,
RECORDCOUNT(DB.Notes.Note1.KeyAccountingAssumptions)>0)

ALL

Change In Accounting Policy

RECORDCOUNT(DB.Notes.ChangeInAccountingPolicy.ChangeGeneral.ChangedPolicies)>0

All Reporting and Company Large Non-Reporting

New Accounting Standards

RECORDCOUNT(DB.Notes.AccountingStandards.AASBStandardsIssued)>0

ALL

Additional Policy

RECORDCOUNT(DB.Notes.Note1.AdditionalAccountingPolicy)>0

ALL

Events after the Balance Sheet Date

None