Notes reference table
Entities | Format | Print conditions |
---|---|---|
Association Reporting only | Association Capital Management | AND(DB.#EntityDetails.ClientDetails.Entity=”Association”, |
Association Reporting only | Association Details | DB.#EntityDetails.ClientDetails.Entity=”Association” |
All Reporting and Large Non-Reporting | Auditors Remuneration | =AND(OR(CM.IncomeStatement.AuditorsRemuneration<>0, |
Trust Only | Beneficiary Funds | =OR(CM.Notes.Funds.CR<>0, |
All except Dormant Company | Borrowings | OR(CM.Notes.Borrowings.Current.Cash<>0, also prints with the following condition met: AND(CM.Notes.Borrowings.Current.Cash=0, |
All | Capital and Leasing Commitments | OR(DB.Notes.LeaseCommitments.Operating.NotLaterThan1Yr<>0, LY(DB.Notes.LeaseCommitments.Operating.NotLaterThan1Yr)<>0, DB.Notes.LeaseCommitments.Operating.LaterThan1YrNotLaterThan5Yrs<>0, LY(DB.Notes.LeaseCommitments.Operating.LaterThan1YrNotLaterThan5Yrs)<>0, DB.Notes.LeaseCommitments.Operating.LaterThan5Yrs<>0, LY(DB.Notes.LeaseCommitments.Operating.LaterThan5Yrs)<>0, DB.Notes.LeaseCommitments.FinanceLeasesHP.NotLaterThan1Yr<>0, LY(DB.Notes.LeaseCommitments.FinanceLeasesHP.NotLaterThan1Yr)<>0, DB.Notes.LeaseCommitments.FinanceLeasesHP.LaterThan1YrNotLaterThan5Yrs<>0, LY(DB.Notes.LeaseCommitments.FinanceLeasesHP.LaterThan1YrNotLaterThan5Yrs)<>0, DB.Notes.LeaseCommitments.FinanceLeasesHP.LaterThan5Yrs<>0, LY(DB.Notes.LeaseCommitments.FinanceLeasesHP.LaterThan5Yrs)<>0, DB.Notes.LeaseCommitments.FinanceLeasesHP.FutureFinanceCharges<>0, LY(DB.Notes.LeaseCommitments.FinanceLeasesHP.FutureFinanceCharges)<>0, DB.Notes.LeaseCommitments.Capital.CapExpPlantPurchases<>0, LY(DB.Notes.LeaseCommitments.Capital.CapExpPlantPurchases)<>0, DB.Notes.LeaseCommitments.Capital.CapExpProjects<>0, LY(DB.Notes.LeaseCommitments.Capital.CapExpProjects)<>0, DB.Notes.LeaseCommitments.Capital.CapExpGroupShareJV<>0, LY(DB.Notes.LeaseCommitments.Capital.CapExpGroupShareJV)<>0, DB.Notes.LeaseCommitments.Capital.NotLaterThan1Yr<>0, LY(DB.Notes.LeaseCommitments.Capital.NotLaterThan1Yr)<>0, DB.Notes.LeaseCommitments.Capital.LaterThan1YrNotLaterThan5Yrs<>0, LY(DB.Notes.LeaseCommitments.Capital.LaterThan1YrNotLaterThan5Yrs)<>0, DB.Notes.LeaseCommitments.Capital.LaterThan5Yrs<>0, LY(DB.Notes.LeaseCommitments.Capital.LaterThan5Yrs)<>0, RECORDCOUNT(DB.Notes.LeaseCommitments.Associates)>0) |
All Reporting | Capital Management | DB.#EntityDetails.ClientDetails.EntityType=”Reporting” |
All Reporting, Large Non-Reporting and Association Non-Reporting | Cash and Cash Equivalents | =OR(CM.Notes.CashAndEquivalents<>0, |
All | Cash Flow Information | AND(DB.#EntityDetails.ReportingExtraDetails.CashFlowReport=”Yes”, DB.#EntityDetails.ReportingExtraDetails.CashFlowDatabase=”No”) |
All | Cash Flow Information (Database) | AND(DB.#EntityDetails.ReportingExtraDetails.CashFlowReport=”Yes”, DB.#EntityDetails.ReportingExtraDetails.CashFlowDatabase=”Yes”) |
Reporting Company | Company Details | DB.#EntityDetails.ClientDetails.Entity=”Company” |
All | Contingent Liabilities and Contingent Assets | OR(RECORDCOUNT(DB.Notes.ContingentLiabilities)>0, RECORDCOUNT(DB.Notes.ContingentAssets)>0) |
Trust/Unit Trust | Contributed Unit Capital | AND(DB.#EntityDetails.ClientDetails.Entity="Unit Trust", |
All Reporting (except Partnership) | Controlled Entities | OR(LEN(DB.Notes.ControlledEntities.Subsidiary)>0, |
Company (except Dormant) and Trust | Dividends | OR(CM.Notes.Dividends<>0, |
Large Company only | Economic Dependence | LEN(DB.Notes.EconomicDependence.Detail)>0 |
All Non-Reporting | Employee Benefits | OR(CM.Notes.Employee.Current<>0, LY(CM.Notes.Employee.Current)<>0) also prints with the following condition met: AND(CM.Notes.Employee.Current=0, |
All Reporting and Large Non-Reporting | Events After Balance Sheet Date | OR(RECORDCOUNT(DB.Notes.EventsAfterBalanceSheetDate.Events)>0, |
All | Financial Assets | OR(CM.Notes.FinancialAssets.Current<>0, LY(CM.Notes.FinancialAssets.Current)<>0) also prints with the following condition met: AND(OR(CM.Notes.FinancialAssets.NonCurrent<>0, LY(CM.Notes.FinancialAssets.NonCurrent)<>0), CM.Notes.FinancialAssets.Current=0, LY(CM.Notes.FinancialAssets.Current)=0) |
All Reporting and Large Non-Reporting | Financial Instruments | OR(RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialAssets)>0, |
All | Financial Liabilities | =OR(LEN(DB.Notes.FinancialInstruments.OtherFinancialLiabilities.OtherCurrentLiabilities.LiabilityName)<>0, |
All Reporting and Large Non-Reporting | Foreign Currency Liabilities Note Payables | =OR(DB.Notes.ForeignCurrencyLiabilities.CurrentPayables<>0, also prints with the following condition met: AND(DB.Notes.ForeignCurrencyLiabilities.CurrentPayables=0, |
All Reporting and Large Non-Reporting | Income Tax Expenses | OR(CM.Notes.IncomeTax<>0, LY(CM.Notes.IncomeTax)<>0) |
All Reporting and Large Non-Reporting | Income Tax Expense OCI | RECORDCOUNT(DB.Notes.IncomeTax.OCI.Items)>0 |
All | Intangible Assets | OR(CM.Notes.Intangibles<>0, |
All | Inventories (including Land Held for Sale) | OR(CM.Notes.Inventories.Current<>0, also prints with the following condition met: AND(CM.Notes.Inventories.Current=0, |
All Reporting | Investment Property | OR(CM.Notes.InvestmentProperty<>0, |
All Reporting and Company Large Non-Reporting | Investments Using the Equity Method (including Associated Companies) | OR(CM.Notes.InvEqMethod<>0, |
Company only | Issued Capital | OR(CM.Notes.IssuedCapital<>0, |
Reporting Company | Key Management Personnel | AND(DB.#EntityDetails.ClientDetails.EntityType=”Reporting”, |
Trust and P’ship Reporting only | Net Assets Attributable Note | None |
All | Other Assets | OR(CM.Notes.OtherAssets.Current<>0, also prints with the following condition met: AND(CM.Notes.OtherAssets.Current=0, |
All | Other Liabilities | OR(CM.Notes.OtherLiabilities.Current<>0, also prints with the following condition met: =AND(CM.Notes.OtherLiabilities.Current=0, |
Partnership only | Partner Funds | AND(OR(CM.Notes.Funds.CR<>0, |
Non-Reporting | Plant Equipment | This format has been superseded and is no longer used by default reports. |
All Reporting and Large Non-Reporting | Profit | OR(CM.Notes.Profit<>0, |
Dormant Companies | Profit Dormant | DB.#EntityDetails.ClientDetails.DormantCompany=”Yes” |
All Reporting and Large Non-Reporting | Property Plant Equipment | OR(CM.BalanceSheet.Assets.NonCurrent.PPE<>0, LY(CM.BalanceSheet.Assets.NonCurrent.PPE)<>0) |
All Reporting | Property Plant Equipment Movement | OR(CM.BalanceSheet.Assets.NonCurrent.PPE<>0, LY(CM.BalanceSheet.Assets.NonCurrent.PPE)<>0) |
All | Provisions | OR(CM.Notes.Provisions.Current<>0, also prints with the following condition met: AND(CM.Notes.Provisions.Current=0, LY(CM.Notes.Provisions.Current)=0, OR(CM.Notes.Provisions.NonCurrent<>0, LY(CM.Notes.Provisions.NonCurrent)<>0)) |
All Reporting | Related Party Transactions | AND(DB.#EntityDetails.ClientDetails.Entity=”Reporting”, RECORDCOUNT(DB.Notes.RelatedParty)>0) |
Association Non-Reporting | Related Party Transactions | AND(DB.#EntityDetails.ClientDetails.Entity=”Association”, RECORDCOUNT(DB.Notes.RelatedParty)>0) |
All Reporting except P’ship | Reserves | OR(CM.Notes.Reserves<>0, |
All Non-Reporting except P’ship | Reserves Non-Reporting | OR(CM.Notes.Reserves<>0, LY(CM.Notes.Reserves)<>0) |
All except P’ship | Retained Earnings | OR(CM.Notes.RetEarnings<>0,LY(CM.Notes.RetEarnings)<>0) |
All Reporting | Revenue | AND(DB.#EntityDetails.ClientDetails.EntityType=”Reporting”, |
All Reporting | Segment Reporting | AND(DB.#EntityDetails.ClientDetails.EntityType=”Reporting”, LEN(DB.Notes.SegmentReporting.Detail)>0) |
All | Tax (Tax Liabilities) | OR(CM.Notes.Tax.Asset<>0, LY(CM.Notes.Tax.Asset)<>0) also prints with the following condition met: AND(CM.Notes.Tax.Asset=0, LY(CM.Notes.Tax.Asset)=0, OR(CM.Notes.Tax.Liability.Current<>0, LY(CM.Notes.Tax.Liability.Current)<>0)) also prints with the following condition met: AND(CM.Notes.Tax.Asset=0,LY(CM.Notes.Tax.Asset)=0, |
All | Trade And Other Payables | OR(CM.Notes.TradeAndOtherPayables.Current<>0, LY(CM.Notes.TradeAndOtherPayables.Current)<>0) also prints with the following condition met: AND(CM.Notes.TradeAndOtherPayables.Current=0, LY(CM.Notes.TradeAndOtherPayables.Current)=0, OR(CM.Notes.TradeAndOtherPayables.NonCurrent<>0, LY(CM.Notes.TradeAndOtherPayables.NonCurrent)<>0)) |
All | Trade And Other Receivables | OR(CM.Notes.TradeAndOtherReceivables.Current<>0, LY(CM.Notes.TradeAndOtherReceivables.Current)<>0) also prints with the following condition met: AND(CM.BalanceSheet.Assets.Current.TradeAndReceivables=0, LY(CM.BalanceSheet.Assets.Current.TradeAndReceivables)=0, OR(CM.BalanceSheet.Assets.NonCurrent.TradeAndReceivables<>0, LY(CM.BalanceSheet.Assets.NonCurrent.TradeAndReceivables)<>0)) |
Trust Reporting only | Trust Details | OR(Len(DB.OtherReports.TrustDetails.Address)>0, |
Trust Reporting Only | Unitholders Distributions | =OR(CM.SCE.Dividends<>0, |