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[null,"Explanatory notes"]
[null,1,"IAS 1.55, 58","Additional line items, headings and subtotals are presented in the statement of financial position\r\nwhen relevant to an understanding of an entity’s financial position. The judgement is based on an\r\nassessment of:\r\n●● the nature and liquidity of the assets;\r\n●● the function of assets within the entity; and\r\n●● the amounts, nature and timing of liabilities.\r\nAdditional line items may include, for example, a bank overdraft as illustrated here.\r\nIAS 1 does not prescribe the order or format in which an entity presents items. Additional line\r\nitems are included when the size, nature or function of an item or aggregation of similar items is\r\nsuch that separate presentation is relevant to an understanding of the entity’s financial position\r\nand the descriptions used. The ordering of items or aggregation of similar items may be amended\r\naccording to the nature of the entity and its transactions to provide information that is relevant to\r\nan understanding of an entity’s financial position."]
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[null,null,"IAS 1.57"]
[null,2,12.74,"Deferred tax assets and liabilities are offset if the entity has a legally enforceable right to offset\r\ncurrent tax liabilities and assets (see Explanatory note 3 below), and the deferred tax liabilities\r\nand assets relate to income taxes levied by the same tax authority on either:"]
[null,null,null,"●● the same taxable entity; or"]
[null,null,null,"●● different taxable entities, but these entities intend to settle current tax liabilities and assets\r\non a net basis, or their tax assets and liabilities will be realised simultaneously for each future\r\nperiod in which these differences reverse."]
[null,3,"IAS 12.71","An entity offsets current tax assets and current tax liabilities only if it has a legally enforceable\r\nright to offset the recognised amounts and intends to realise the asset and settle the liability on a\r\nnet basis or simultaneously."]