{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["Page 3"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":1,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Page 3","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
[]
[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."]
[null,4,"IFRS 5.40","Comparatives are not restated to reflect classification as held-for-sale or held-for-distribution at\r\nthe end of the reporting period."]
[null,null,1.66,"In our view, non-current assets, as well as assets and liabilities of disposal groups, classified\r\nas held-for-sale or held-for-distribution are classified as current in the statement of financial\r\nposition. Consequently, presentation of a three-column statement of financial position with\r\nthe headings ‘Assets/Liabilities not for sale’, ‘Assets/Liabilities held for sale’ and ‘Total’, with the\r\nassets and liabilities held for sale or held for distribution included in non-current line items, would\r\nnot generally be appropriate. This issue is discussed in the 9 th Edition 2012/13 of our publication\r\nInsights into IFRS (5.4.110.30)."]