Notes Summary and Behaviors

 

Prefix

Only one version allowed

Referenced to Statements

Note Heading Transfers to Statements

Total Transfers to Statements

Entity Option

Option to Link to JI Working paper

Diagnostics

9 Col Links

Bank indebtedness

KF x x x x       x

Basis of presentation

K2                

Cash flows

KB   x   x       x

Comparative figures

KL                

Contingent liability

K6 x x x          

Contractual obligations

KQ                

Description of business

K1                

Due to (from) related parties

KH x x   x       x

Due to (from) shareholders

KC x x   x       x

Economic dependence

KW                

Exceptional items

KR                

Financial instruments

K8                

Generic and single column

KN         x      

Generic two column

KO     x x x      

Generic three or five column

KP         x      

Generic 9-column note

KLIBKP9COL x   x x x     x (Totals only)

Going concern

KX                

Government assistance

KS                

Intangible assets and goodwill

KA     x x       x

Joint venture and subsidiaries

KU                

Lease commitments

KK x x x          

Loans and notes receivable

K9 x x x x   x   x

Long-term debt

K5 x x x x   x   x

Long-term investments

KE x x            

Marketable securities

KD x x x x   x x x

Obligations under capital lease

KV x x x x   x    

Property, Plant & Equipment

K4 x x x x x x x x

Refundable income taxes

KI x x            

Related party transactions

KJ x              

Share capital

K7 x x x x        

Short-term/callable debt

KG   x   x   x   x

Significant accounting policies

K3   x            

Subsequent events

KM                

Tax and other government remittances

KT                

Other Category A

KY                

Other Category B

KZ