SINOPEC SHANGHAI PETROCHEMICAL CO LTD | CIK:0000908732 | 3

  • Filed: 4/27/2018
  • Entity registrant name: SINOPEC SHANGHAI PETROCHEMICAL CO LTD (CIK: 0000908732)
  • Generator: Unknown
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/908732/000119312518138156/0001193125-18-138156-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/908732/000119312518138156/shi-20171231.xml
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  • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    2.19 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.