IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[822230] Notes - Reconciliation of changes in exploration and evaluation assets [by classes]

Reconciliation of changes in exploration and evaluation assets
Reconciliation by classes
Changes in intangible exploration and evaluation assets
Additions other than through business combinations, intangible exploration and evaluation assets	X
Acquisitions through business combinations, intangible exploration and evaluation assets	X
Increase (decrease) through net exchange differences, intangible exploration and evaluation assets	X
Amortisation, intangible exploration and evaluation assets	(X)
Impairment loss recognised in profit or loss, intangible exploration and evaluation assets	(X)
Impairment reversal recognised in profit or loss, intangible exploration and evaluation assets	X
Revaluation increase (decrease), intangible exploration and evaluation assets	X
Impairment loss recognised in other comprehensive income, intangible exploration and evaluation assets	(X)
Impairment reversal recognised in other comprehensive income, intangible exploration and evaluation assets	X
Increase (decrease) through transfers and other changes, intangible exploration and evaluation assets	X
Disposals, intangible exploration and evaluation assets	(X)
Decrease through classified as held for sale, intangible exploration and evaluation assets	(X)
Total changes in intangible exploration and evaluation assets	X
Changes in tangible exploration and evaluation assets
Additions other than through business combinations, tangible exploration and evaluation assets	X
Acquisitions through business combinations, tangible exploration and evaluation assets	X
Increase (decrease) through net exchange differences, tangible exploration and evaluation assets	X
Depreciation, tangible exploration and evaluation assets	(X)
Impairment loss recognised in profit or loss, tangible exploration and evaluation assets	(X)
Impairment reversal recognised in profit or loss, tangible exploration and evaluation assets	X
Revaluation increase (decrease), tangible exploration and evaluation assets	X
Impairment loss recognised in other comprehensive income, tangible exploration and evaluation assets	(X)
Impairment reversal recognised in other comprehensive income, tangible exploration and evaluation assets	X
Increase (decrease) through transfers and other changes, tangible exploration and evaluation assets	X
Disposals, tangible exploration and evaluation assets	(X)
Decrease through classified as held for sale, tangible exploration and evaluation assets	(X)
Total changes in tangible exploration and evaluation assets	X
Changes in exploration and evaluation assets
Additions other than through business combinations, exploration and evaluation assets	X
Acquisitions through business combinations, exploration and evaluation assets	X
Increase (decrease) through net exchange differences, exploration and evaluation assets	X
Depreciation and amortisation, exploration and evaluation assets	(X)
Impairment loss recognised in profit or loss, exploration and evaluation assets	(X)
Impairment reversal recognised in profit or loss, exploration and evaluation assets	X
Revaluation increase (decrease), exploration and evaluation assets	X
Impairment loss recognised in other comprehensive income, exploration and evaluation assets	(X)
Impairment reversal recognised in other comprehensive income, exploration and evaluation assets	X
Increase (decrease) through transfers and other changes, exploration and evaluation assets	X
Disposals, exploration and evaluation assets	(X)
Decrease through classified as held for sale, exploration and evaluation assets	(X)
Total changes in exploration and evaluation assets	X

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