CHINA SOUTHERN AIRLINES CO LTD | CIK:0001041668 | 3

  • Filed: 4/26/2018
  • Entity registrant name: CHINA SOUTHERN AIRLINES CO LTD (CIK: 0001041668)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1041668/000119312518134851/0001193125-18-134851-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1041668/000119312518134851/znh-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001041668
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    • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    (u) Share capital

    Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.