Text Block Comparison (IFRS): Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price (ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory)

Documentation: The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]

(For last 20-F submitted to SEC as of May 14, 2018)