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Account Title

Assets
Property, Plant And Equipment
Land And Buildings
Machinery And Equipment
Vehicles
Fixtures And Fittings
Exploration And Evaluation Assets
Additional Property, Plant And Equipment
Construction In Progress
Investment Property
Investment Property Under Construction Or Development
Investment Property Completed
Intangible Assets
Intangible Assets Other Than Goodwill
Goodwill
Financial Assets
Group Companies (Intercompany Investments)
Investments And Financial Instruments
Derivative Financial Assets
Other Financial Assets
Allowance For Credit Losses (Aggregate)
Financial Assets Classified By Designation
Biological Assets
Biological Assets At Cost
Biological Assets At Fair Value
Accrued And Other Assets
Prepayments And Other Current Assets
Tax Related Receivables
Service Providers
Construction Contract Asset
Set Up Costs
Restricted Assets
Current Investments Not Classified As Cash Equivalents
Additional, Other And Miscellaneous Assets
Inventories
Raw Materials and Production Supplies
Merchandise
Food and Beverage
Agricultural Produce
Work In Progress
Materials and Supplies To Be Consumed In Production Process Or Rendering Services
Finished Goods
Packaging And Storage Materials
Spare Parts
Fuel
Property Intended For Sale In Ordinary Course Of Business
Inventories In Transit
Other Inventories
Inventories Pledged As Security For Liabilities
Inventories At Fair Value Less Costs To Sell
Acquisition In Progress
Additional Inventory Items
Receivables
Trade Receivables
Contract Assets
Other Receivables
Adjustments
Cash And Cash Equivalents
Cash
Cash Equivalents
Short-Term Investments
Other Cash And Cash Equivalents
Equity
Issued Capital
Ordinary Shares
Preferred Shares
Par Value Per Share
Share Premium
Additional Paid In Capital
Retained Earnings
Current Year's Retained Profit (Loss)
Prior Years' Retained Profit (Loss)
Other Reserves (Accumulated Other Comprehensive Income)
Revaluation Surplus
Reserve Of Exchange Differences On Translation
Reserve Of Cash Flow Hedges
Reserve Of Gains And Losses On Hedging Instruments That Hedge Investments In Equity Instruments
Reserve Of Change In Value Of Time Value Of Options
Reserve Of Change In Value Of Forward Elements Of Forward Contracts
Reserve Of Change In Value Of Foreign Currency Basis Spreads
Reserve Of Gains And Losses On Financial Assets Measured At Fair Value Through Other Comprehensive I
Reserve Of Gains And Losses On Remeasuring Available-For-Sale Financial Assets
Reserve Of Share-Based Payments
Reserve Of Remeasurements Of Defined Benefit Plans
Amount Recognised In Other Comprehensive Income And Accumulated In Equity Relating To Non-Current
Reserve Of Gains And Losses From Investments In Equity Instruments
Reserve Of Change In Fair Value Of Financial Liability Attributable To Change In Credit Risk Of Liability
Reserve For Catastrophe
Reserve For Equalisation
Reserve Of Discretionary Participation Features
Reserve Of Equity Component Of Convertible Instruments
Capital Redemption Reserve
Merger Reserve
Statutory Reserve
Other Equity
Other Equity Interest
Capital Reserve
Receivable For Shares (Share Subscribed But Unissued)
Treasury Shares
Controlling Interest
Non-Controlling Interest
Liabilities
Borrowings
Borrowings (By Type)
Financial Liabilities (By Designation)
Provisions
Employee Benefits
Warranties
Refunds
Decommissioning, Restoration And Rehabilitation
Restructuring
Onerous Contracts
Legal Proceedings
Business Combinations
Liabilities Included In Disposal Groups
Other Provisions
Miscellaneous Other Provisions
Trade And Other Payables
Trade Payables
Contract Liabilities
Related Party Payables
Retention Payables
Adjustments
Accrued, Deferred And Other Liabilities
Accrued Liabilities
Accrued Expenses And Other Liabilities
Dividend Payables
Interest Payable
Deferred Income, Unearned Revenue
Advances
Construction Contract Liability
Other Payables
Tax Liabilities
Current Tax Liabilities
Deferred Tax Liabilities
Other And Miscellaneous Liabilities
Finance Leases
Deposits
Derivative Financial Liabilities
Government Grant Obligations
Liabilities Due To Central Banks
Subordinated Liabilities
Other Liabilities
Revenue
Goods
Products
Merchandise
Adjustments
Specifically Itemized Goods Revenues
Services
Specifically Itemized Service Revenues
Revenue From Contracts With Customers
Revenue From Construction Contracts
Franchise Fee Income
Barter Sales
Goods
Services
Construction Contracts
Royalties
Interest
Dividends
Other Exchange Revenue
Dividends Classified As Operating Expense
By Nature Non-Revenue Income
Changes In Inventories
Work Performed By Entity And Capitalised
Operating Expenses
Expenses Classified By Nature
Raw Materials And Consumables
Merchandise
Employee Benefits
Services
Transportation Expense
Depreciation And Amortisation
Rental Expense
Tax Other Than Income
Expenses Classified By Function
Cost Of Sales
Selling, General And Administrative
Non-Operating Income And Expense (Peripheral Activities)
Other Income
Finance Income
Interest Income
Dividends
Royalties
Licensees
Rental Income
Contractual Fines And Penalties
Income From Government Grants
Property Service Charge Income
Income From Reimbursements Under Insurance Policies
Other Revenue
Other Expenses
Finance Costs
Interest Expense
Property Service Charges
Unwinding Discounts On Provisions
Donations And Subsidies
Dividends Classified As Expense
Other Expense By Nature
Other Operating Expenses By Function
Gains And Losses
Foreign Exchange Gain (Loss)
Impairment
Restructuring Activities
Disposals Of Non-Current Assets
Disposals Of Property, Plant And Equipment
Disposals Of Investment Properties
Disposals Of Investments
Gains And Losses On Derivatives
Disposals Of Other Non-Current Assets
Changes In Contingent Consideration
Changes In Investment Property
Gain (Loss) On Liability Extinguishment
Expense (Income) On Discontinued Operations
Litigation Settlements
Other Reversals Of Provisions
Gain (Loss) On Financial Assets Reclassified To Fair Value
Cumulative Gain (Loss) From Reclassification To OCI
Gain (Loss) On Derecognition Of Amortised Cost Assets
Gain (Loss) On Non-Cash Dividends
Other Comprehensive Income Reclassification Adjustments
Exchange Differences On Translation
Available-For-Sale Financial Assets
Cash Flow Hedges
Hedges Of Net Investment In Foreign Operations
Change In Value Of Time Value Of Options
Change In Value Of Forward Elements Of Forward Contracts
Change In Value Of Foreign Currency Basis Spreads
Financial Assets Measured At Fair Value Through Other Comprehensive Income
Group Companies
Equity Method Investments
Subsidiaries, Jointly Controlled Entities And Associates
Income Tax
Expense
Benefit
Account #
1
1.1
1.1.1
1.1.2
1.1.3
1.1.4
1.1.5
1.1.6
1.1.7
1.2
1.2.1
1.2.2
1.3
1.3.1
1.3.2
1.4
1.4.1
1.4.2
1.4.3
1.4.4
1.4.5
1.4.6
1.5
1.5.1
1.5.2
1.6
1.6.1
1.6.2
1.6.3
1.6.4
1.6.5
1.6.6
1.6.7
1.6.8
1.7
1.7.1
1.7.2
1.7.3
1.7.4
1.7.5
1.7.6
1.7.7
1.7.8
1.7.9
1.7.10
1.7.11
1.7.12
1.7.13
1.7.14
1.7.15
1.7.16
1.7.17
1.8
1.8.1
1.8.2
1.8.3
1.8.4
1.9
1.9.1
1.9.2
1.9.3
1.9.4
2
2.1
2.1.1
2.1.2
2.1.3
2.1.4
2.1.5
2.2
2.2.1
2.2.2
2.3
2.3.1
2.3.2
2.3.3
2.3.4
2.3.5
2.3.6
2.3.7
2.3.8
2.3.9
2.3.10
2.3.11
2.3.12
2.3.13
2.3.14
2.3.15
2.3.16
2.3.17
2.3.18
2.3.19
2.3.20
2.3.21
2.4
2.4.1
2.4.2
2.4.3
2.4.4
2.4.5
2.4.6
3
3.1
3.1.1
3.1.2
3.2
3.2.1
3.2.2
3.2.3
3.2.4
3.2.5
3.2.6
3.2.7
3.2.8
3.2.9
3.2.10
3.2.11
3.3
3.3.1
3.3.2
3.3.3
3.3.4
3.3.5
3.4
3.4.1
3.4.2
3.4.3
3.4.4
3.4.5
3.4.6
3.4.7
3.4.8
3.5
3.5.1
3.5.2
3.6
3.6.1
3.6.2
3.6.3
3.6.4
3.6.5
3.6.6
3.6.7
4
4.1
4.1.1
4.1.2
4.1.3
4.1.4
4.2
4.2.1
4.3
4.4
4.5
4.6
4.6.1
4.6.2
4.6.3
4.6.4
4.6.5
4.6.6
4.6.7
4.7
4.8
4.8.1
4.8.2
5
5.1
5.1.1
5.1.2
5.1.3
5.1.4
5.1.5
5.1.6
5.1.7
5.1.8
5.2
5.2.1
5.2.2
6
6.1
6.1.1
6.1.2
6.1.3
6.1.4
6.1.5
6.1.6
6.1.7
6.1.8
6.1.9
6.1.10
6.1.11
6.2
6.2.1
6.2.2
6.2.3
6.2.4
6.2.5
6.2.6
6.2.7
6.2.8
6.3
6.3.1
6.3.2
6.3.3
6.3.4
6.3.5
6.3.6
6.3.7
6.3.8
6.3.9
6.3.10
6.3.11
6.3.12
6.3.13
6.3.14
6.3.15
6.3.16
6.3.17
6.3.18
6.3.19
6.4
6.4.1
6.4.2
6.4.3
6.4.4
6.4.5
6.4.6
6.4.7
6.4.8
6.5
6.5.1
6.5.2
7
7.1
7.2
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