IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[825600] Notes - Investments in associates

Disclosure of investment in associates [explanatory]	[explanatory]
Description of fair value of investments in associates where price quotations published	[string]
Description of summarised financial information of associates	[string]
Description of summarised financial information of associates not accounted for using equity method	[string]
Description of reasons why presumption that interest of less than twenty per cent in associate is overcome	[string]
Description of reasons why presumption that interest of more than twenty per cent in associate is overcome	[string]
Description of reason why using different reporting date or period for associate	[string]
Description of nature and extent significant restrictions on ability of associate to transfer funds	[string]
Description of fact that associate is not accounted for using equity method	[string]
Description of share of discontinued operations of associates	[string]
Disclosure of unrecognised share of losses of associates [explanatory]	[explanatory]
Explanation of unrecognised share of losses of associate	[string]
Unrecognised share of losses of associates	X
Cumulative unrecognised share of losses of associates	X
Disclosure of share of contingent liabilities of associates [explanatory]	[explanatory]
Description of share of contingent liabilities of associates incurred jointly with other investors	[string]
Description of contingent liabilities of associates for which entity is severally liable	[string]

For information contact: Holger Obst (hobst@iasb.org)