Atento S.A. | CIK:0001606457 | 3

  • Filed: 4/27/2018
  • Entity registrant name: Atento S.A. (CIK: 0001606457)
  • Generator: IBM Cognos
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1606457/000129281418001398/0001292814-18-001398-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1606457/000129281418001398/atto-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001606457
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  • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    k) Share capital

    The ordinary shares of the Company are classified in equity (see Note 19).

    Issuance costs directly attributable to the issuance of new shares or options are deducted from the proceeds raised in equity, net of the tax effect.