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Notes reference table

Notes reference table

Entities

Format

Print conditions

Association Reporting only

Association Capital Management

AND(DB.#EntityDetails.ClientDetails.Entity=”Association”,
(OR(LEN(DB.Association.CapitalManagement.AdditionalDisclosures.StrategyDetails)>0, RECORDCOUNT(DB.Association.CapitalManagement.ExternallyImposedCapitalRequirements)>0)))

Association Reporting only

Association Details

DB.#EntityDetails.ClientDetails.Entity=”Association”

All Reporting and Large Non-Reporting

Auditors Remuneration

=AND(OR(CM.IncomeStatement.AuditorsRemuneration<>0,
LY(CM.IncomeStatement.AuditorsRemuneration)<>0),
DB.#EntityDetails.ClientDetails.EntityType="Reporting",
DB.#EntityDetails.ReportingExtraDetails.IncomeStatementNatureOrFunction="Nature")

Trust Only

Beneficiary Funds

=OR(CM.Notes.Funds.CR<>0,
CM.Notes.Funds.DR<>0,
LY(CM.Notes.Funds.CR)<>0,
LY(CM.Notes.Funds.DR)<>0)

All except Dormant Company

Borrowings

OR(CM.Notes.Borrowings.Current.Cash<>0,
CM.Notes.Borrowings.Current.Loans<>0,
LY(CM.Notes.Borrowings.Current.Cash)<>0,
LY(CM.Notes.Borrowings.Current.Loans)<>0)

also prints with the following condition met:

AND(CM.Notes.Borrowings.Current.Cash=0,
LY(CM.Notes.Borrowings.Current.Cash)=0,
OR(CM.Notes.Borrowings.Current.Loans)=0,
LY(CM.Notes.Borrowings.Current.Loans)=0,
OR(CM.Notes.Borrowings.NonCurrent<>0,
LY(CM.Notes.Borrowings.NonCurrent)<>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,
LY(CM.Notes.CashAndEquivalents)<>0,
CM.Notes.Cash<>0,
LY(CM.Notes.Cash)<>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",
OR(RECORDCOUNT(DB.Notes.ContributedUnitCapital)>0,
Len(DB.Notes.ContributedEquity.Description)>0))

All Reporting (except Partnership)

Controlled Entities

OR(LEN(DB.Notes.ControlledEntities.Subsidiary)>0,
LEN(DB.Notes.ControlledEntities.CountryIncorporated)>0,
DB.Notes.ControlledEntities.PercentageOwned<>0)

Company (except Dormant) and Trust

Dividends

OR(CM.Notes.Dividends<>0,
LY(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,
LY(CM.Notes.Employee.Current)=0,
OR(CM.Notes.Employee.NonCurrent<>0,
LY(CM.Notes.Employee.NonCurrent)<>0))

All Reporting and Large Non-Reporting

Events After Balance Sheet Date

OR(RECORDCOUNT(DB.Notes.EventsAfterBalanceSheetDate.Events)>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.PurchaseConsideration<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.CashConsideration<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.EquityIssuedConsideration<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.FairValueOfAssetsAcquired<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.Goodwill<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.AssetLiabilityCash<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.AssetLiabilityReceivables<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.AssetLiabilityInventories<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.AssetLiabilityPPE<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.AssetLiabilityPayables<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.PurchaseConsiderationCash<>0,
DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.CashCashEquivalentsAcquired,
LEN(DB.Notes.EventsAfterBalanceSheetDate.MajorPurchaseEvent.PurchaseMemo)>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,
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

Financial Liabilities

=OR(LEN(DB.Notes.FinancialInstruments.OtherFinancialLiabilities.OtherCurrentLiabilities.LiabilityName)<>0,
LEN(DB.Notes.FinancialInstruments.OtherFinancialLiabilities.OtherFinancialLiabilityDisclosure.OtherFinancialLiabilityDisclosure)<>0,
LEN(DB.Notes.FinancialInstruments.OtherFinancialLiabilities.OtherNonCurrentLiabilities.LiabilityName)<>0)

All Reporting and Large Non-Reporting

Foreign Currency Liabilities Note Payables

=OR(DB.Notes.ForeignCurrencyLiabilities.CurrentPayables<>0,
LY(DB.Notes.ForeignCurrencyLiabilities.CurrentPayables)<>0)

also prints with the following condition met:

AND(DB.Notes.ForeignCurrencyLiabilities.CurrentPayables=0,
LY(DB.Notes.ForeignCurrencyLiabilities.CurrentPayables)=0,
OR(DB.Notes.ForeignCurrencyLiabilities.NonCurrentPayables<>0,
LY(DB.Notes.ForeignCurrencyLiabilities.NonCurrentPayables)<>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,
LY(CM.Notes.Intangibles)<>0)

All

Inventories (including Land Held for Sale)

OR(CM.Notes.Inventories.Current<>0,
LY(CM.Notes.Inventories.Current)<>0,
CM.Notes.LandHeldForSale.Current<>0,
LY(CM.Notes.LandHeldForSale.Current)<>0)

also prints with the following condition met:

AND(CM.Notes.Inventories.Current=0,
LY(CM.Notes.Inventories.Current)=0,
CM.Notes.LandHeldForSale.Current=0,
LY(CM.Notes.LandHeldForSale.Current)=0,
OR(CM.Notes.Inventories.NonCurrent<>0,
LY(CM.Notes.Inventories.NonCurrent)<>0,
CM.Notes.LandHeldForSale.NonCurrent<>0,
LY(CM.Notes.LandHeldForSale.NonCurrent)<>0))

All Reporting

Investment Property

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

All Reporting and Company Large Non-Reporting

Investments Using the Equity Method (including Associated Companies)

OR(CM.Notes.InvEqMethod<>0,
LY(CM.Notes.InvEqMethod)<>0,
CM.Notes.Associates<>0,
LY(CM.Notes.Associates)<>0)

Company only

Issued Capital

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

Reporting Company

Key Management Personnel

AND(DB.#EntityDetails.ClientDetails.EntityType=”Reporting”,
OR(RECORDCOUNT(DB.Notes.KeyMngmntPersonnelComp.OtherLongTermBenefits)>0,
RECORDCOUNT(DB.Notes.KeyMngmntPersonnelComp.PostEmploymentBenefits)>0,
RECORDCOUNT(DB.Notes.KeyMngmntPersonnelComp.ShareBasedPayments)>0,
RECORDCOUNT(DB.Notes.KeyMngmntPersonnelComp.ShortTermEmployeeBenefits)>0,
RECORDCOUNT(DB.Notes.KeyMngmntPersonnelComp.TerminationBenefits)>0,
RECORDCOUNT(DB.Notes.KeyMngmntPersonnelComp.AdditionalDisclosure)>0))

Trust and P’ship Reporting only

Net Assets Attributable Note

None

All

Other Assets

OR(CM.Notes.OtherAssets.Current<>0,
LY(CM.Notes.OtherAssets.Current)<>0)

also prints with the following condition met:

AND(CM.Notes.OtherAssets.Current=0,
LY(CM.Notes.OtherAssets.Current)=0,
OR(CM.Notes.OtherAssets.NonCurrent<>0,
LY(CM.Notes.OtherAssets.NonCurrent)<>0))

All

Other Liabilities

OR(CM.Notes.OtherLiabilities.Current<>0,
LY(CM.Notes.OtherLiabilities.Current)<>0)

also prints with the following condition met:

=AND(CM.Notes.OtherLiabilities.Current=0,
LY(CM.Notes.OtherLiabilities.Current)=0,
OR(CM.Notes.OtherLiabilities.NonCurrent<>0,
LY(CM.Notes.OtherLiabilities.NonCurrent)))

Partnership only

Partner Funds

AND(OR(CM.Notes.Funds.CR<>0,
CM.Notes.Funds.DR<>0,
LY(CM.Notes.Funds.CR)<>0,
LY(CM.Notes.Funds.DR)<>0), DB.#EntityDetails.ClientDetails.Entity=”Partnership”)

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

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,
CM.Notes.Tax.Liability.Current=0,LY(CM.Notes.Tax.Liability.Current)=0,
OR(CM.Notes.Tax.Liability.NonCurrent<>0,LY(CM.Notes.Tax.Liability.NonCurrent)<>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,
Len(DB.OtherReports.TrustDetails.PrincipalActivities)>0,
DB.OtherReports.TrustDetails.EmployeeNumber<>0)

Trust Reporting Only

Unitholders Distributions

=OR(CM.SCE.Dividends<>0,
LY(CM.SCE.Dividends)<>0)