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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    • ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

    (p) Trade and other payables

    Trade and other payables are initially recognized at fair value. Except for financial guarantee liabilities measured in accordance with (Note 2(s) (i)), trade and other payables are subsequently stated at amortized cost unless the effect of discounting would be immaterial, in which case they are stated at cost.