Description of accounting policy for initial recognition and subsequent measurement of financial instruments [text block]

NameDescriptionOfAccountingPolicyForInitialRecognitionAndSubsequentMeasurementOfFinancialInstrumentsExplanatory
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Description of accounting policy for initial recognition and subsequent measurement of financial instruments [text block]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Represents information pertaining to the measurement basis used with respect to financial assets and financial liability. The categories of financial instruments under MFRS 139 are: (a) financial assets at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition and (ii) those classified as held for trading in accordance with MFRS 139; (b) held-to-maturity investments; (c) loans and receivables; (d) available-for-sale financial assets; (e) financial liabilities at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition and (ii) those classified as held for trading in accordance with MFRS 139; and (f) financial liabilities measured at amortised cost. The categories of financial instruments under MFRS 9 are: Financial assets are measured (subsequently) at amortised cost, fair value through other comprehensive income or fair value through profit or loss. Financial liabilities are measured (subsequently) at amortised cost except for items under para 4.2.1 of MFRS 9.enhttp://xbrl.ssm.com.my/role/ssm/fs/mfrs/lab_rol_ssmt-fs-mfrs_2017-12-31/ReportingDocumentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameMFRShttp://www.xbrl.org/2003/role/disclosureRef
Section136.126http://www.xbrl.org/2003/role/disclosureRef
Subsectionbhttp://www.xbrl.org/2003/role/disclosureRef
NameMFRShttp://www.xbrl.org/2003/role/disclosureRef
Section7.21http://www.xbrl.org/2003/role/disclosureRef
NameMFRShttp://www.xbrl.org/2003/role/definitionRef
Section139.65http://www.xbrl.org/2003/role/definitionRef
NameMFRShttp://www.xbrl.org/2009/role/commonPracticeRef
Section101.98http://www.xbrl.org/2009/role/commonPracticeRef
Subsectionghttp://www.xbrl.org/2009/role/commonPracticeRef
NameMFRShttp://www.xbrl.org/2003/role/measurementRef
Section9.3-6http://www.xbrl.org/2003/role/measurementRef
FootnoteMFRS 9 is applicable for annual periods beginning on or after 1 January 2018http://www.xbrl.org/2003/role/measurementRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
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