Index
Constraints
DPM Mapkvk-table_NotesConsolidatedGeneralAccountingPrinciplesInvestmentFirmTable - Notes to the consolidated financial statements - General accounting principles [table]
| Description of the accounting standards used to prepare the financial statements | ||
| Disclosure of fair value information when the report is prepared on historical cost basis | ||
| Policies of classification and other aspects of the presentation | ||
| Policy of conversion of amounts denominated in foreign currency | ||
| Policy of foreign currency translation for the balance sheet | ||
| Policy of translation for hyperinflation in business operations abroad | ||
| Disclosure of historical cost information when the report is prepared on fair value basis | ||
| Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions | ||
| Description of the reason why the presentation currency is different from the functional currency | ||
| Description of the reason for changing the presentation currency | ||
| Description of the reason why the presentation currency is different from the local currency | ||
| Description of the reason for changing the functional currency | ||
| Policy of exceptional items | ||
| Description of closing rates of the presentation currency compared to the functional currency in a situation of hyperinflation | ||
| Policy of financial instruments | ||
| Policy of current value of financial instruments | ||
| Policy of cash flow statement | ||
| Policy of transaction costs | ||
| Policy of expenses and reimbursements for borrowing and lending of financial instruments | ||
| Policy of allowances paid to attract participants | ||
| Policy of other expenses exceeding ten percent of total expenses | ||