ALUMINUM CORP OF CHINA LTD | CIK:0001161611 | 3

  • Filed: 4/19/2018
  • Entity registrant name: ALUMINUM CORP OF CHINA LTD (CIK: 0001161611)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1161611/000116161118000020/0001161611-18-000020-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1161611/000116161118000020/ach-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001161611
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    • ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory

    2.32 Dividend distribution

    Dividend distribution to the Company’s shareholders is recognized as a liability in the Group’s and Company’s financial statements in the period in which the dividends are approved by the Company’s shareholders.