Disclosure checklist

• Reporting date

  DateRequired

• Classes of property, plant and equipment presented

  TextRequired

• Gross carrying amount at the beginning

  NumberRequired

  0

• Movements in the gross carrying amount

  Table

  3,580,000 | 2,055,559.98 | -300,000

• Closing gross carrying amount presented

  NumberRequired

  5,635,559.98

• Accumulated depreciation and impairment at the beginning

  NumberRequired

  0

• Movements in accumulated depreciation and impairment

  Table

  61,301

• Closing accumulated depreciation and impairment presented

  NumberRequired

  61,301

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IAS 16 §73

• Recalculated closing gross carrying amount

  CalculationRequired

  5,335,559.98

  Gross carrying amount at the beginning ; Movements in the gross carrying amount ; Closing gross carrying amount presented

• Difference from the gross amount presented

  CalculationRequired

  300,000

  Gross carrying amount at the beginning ; Movements in the gross carrying amount ; Closing gross carrying amount presented

• Recalculated closing accumulated amount

  CalculationRequired

  61,301

  Accumulated depreciation and impairment at the beginning ; Movements in accumulated depreciation and impairment ; Closing accumulated depreciation and impairment presented

• Difference from the accumulated amount presented

  CalculationRequired

  0

  Accumulated depreciation and impairment at the beginning ; Movements in accumulated depreciation and impairment ; Closing accumulated depreciation and impairment presented

IAS 16 §73IAS 16 §77

• Model applied by class

  JudgmentRequired

  Cost model for all classes

  Cost model for all classes / Revaluation model for all classes / Different models by class

• Rationale: facts relied on, analysis, alternative rejected

  TextRequired

IAS 16 §73IAS 16 §74IAS 16 §74AIAS 16 §75IAS 16 §76IAS 16 §77IAS 16 §78IAS 16

• For each class

  ChecklistRequired

  • Measurement bases for the gross carrying amount
  • Depreciation methods
  • Useful lives or depreciation rates
  • Gross carrying amount and accumulated depreciation and impairment, beginning and end
  • Reconciliation of the carrying amount at the beginning and end

• Restrictions, commitments and compensation

  ChecklistRequired

  • Restrictions on title and assets pledged as security
  • Expenditure recognised for assets under construction
  • Contractual commitments for acquisitions
  • Compensation from third parties included in profit or loss, if not presented separately

• Proceeds before intended use

  Checklist

  • Amounts of proceeds and cost included in profit or loss, and line item

• Changes in estimates

  Checklist

  • Nature and effect of changes in estimates

• Revalued classes

  Checklist

  • Effective date of the revaluation
  • Whether an independent valuer was involved
  • Carrying amount under the cost model
  • Revaluation surplus and its changes

• Impairment

  Checklist

  • Information on impaired assets disclosed under IAS 36

• Encouraged disclosures

  Checklist

  • Temporarily idle assets
  • Fully depreciated assets still in use
  • Assets retired from active use and not held for sale
  • Fair value when materially different (cost model)

  Encouraged, not required: keep the status 'to review' until it is completed.

• Paragraphs cited in this workpaper (verification status shown from the registry)

  References

• Information for each class is completedNot filled in this instance
• The gross reconciliation is calculatedPass

Assets

0

Liabilities

0

Profit or loss

0

OCI

0

Equity

0