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[720000] Notes - Summary of significant accounting policies

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ssm.com.my/role/ssm/rol_ssmt-fs-mfrs_2017-12-31/ssmt-fs-mfrs_2017-12-31_role-720000

Concept	Order
Disclosure on summary significant accounting policies [abstract] `ssmt-mfrs:DisclosureOnSummaryOfSignificantAccountingPoliciesAbstract`
Disclosure of significant accounting policies [text block] `ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`	10.0
Description of accounting policy for biological assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory`	10.0
Description of accounting policy for borrowing costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory`	20.0
Description of accounting policy for borrowings [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory`	30.0
Description of accounting policy for business combinations [text block] `ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory`	40.0
Description of accounting policy for cash flows [text block] `ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory`	50.0
Description of accounting policy for commodity future and forward contracts [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForCommodityFutureAndForwardContractsExplanatory`	60.0
Description of accounting policy for construction contracts [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForConstructionContractExplanatory`	70.0
Description of accounting policy for construction in progress [text block] `ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory`	80.0
Description of accounting policy for contingent liabilities and contingent assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory`	90.0
Description of accounting policy for customer loyalty programmes [text block] `ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory`	100.0
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory`	110.0
Description of accounting policy for deferred income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory`	120.0
Description of accounting policy for depreciation expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory`	130.0
Description of accounting policy for derecognition of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory`	140.0
Description of accounting policy for derivative financial instruments and hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory`	150.0
Description of accounting policy for discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory`	160.0
Description of accounting policy for dividends [text block] `ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory`	170.0
Description of accounting policy for earnings per share [text block] `ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory`	180.0
Description of accounting policy for emission rights [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory`	190.0
Description of accounting policy for equity instruments [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForEquityInstrumentsExplanatory`	191.0
Description of accounting policy for exploration and evaluation expenditures [text block] `ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures`	200.0
Description of accounting policy for fair value measurement [text block] `ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory`	210.0
Description of accounting policy for finance income and costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory`	220.0
Description of accounting policy for financial guarantees [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory`	230.0
Description of accounting policy for foreign currency translation [text block] `ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory`	250.0
Description of accounting policy for goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory`	260.0
Description of accounting policy for government grants [text block] `ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants`	270.0
Description of accounting policy for impairment of financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory`	280.0
Description of accounting policy for impairment of non-financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory`	290.0
Description of accounting policy for income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory`	300.0
Description of accounting policy for initial recognition and subsequent measurement of financial instruments [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForInitialRecognitionAndSubsequentMeasurementOfFinancialInstrumentsExplanatory`	310.0
Description of accounting policy for intangible assets other than goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory`	320.0
Description of accounting policy for interest income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory`	330.0
Description of accounting policy for measuring inventories [text block] `ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories`	340.0
Description of accounting policy for investment in associates [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates`	350.0
Description of accounting policy for investment property [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory`	360.0
Description of accounting policy for investments in joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	370.0
Description of accounting policy for investments in subsidiaries [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForInvestmentInSubsidiariesExplanatory`	380.0
Description of accounting policy for irredeemable convertible unsecured loan stocks (“ICULS”) [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForIrredemableCovertibleUnsecuredLoanStockExplanatory`	390.0
Description of accounting policy for leases [text block] `ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory`	400.0
Description of accounting policy for long term employee benefits [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForLongTermEmployeeBenefitsExplanatory`	401.0
Description of accounting policy for loss of control [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForLossOfControlExplanatory`	410.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory`	420.0
Description of accounting policy for offsetting of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory`	430.0
Description of accounting policy for segment reporting [text block] `ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory`	440.0
Description of accounting policy for other financial liabilities [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForOtherFinancialLiabilitiesExplanatory`	450.0
Description of accounting policy for provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory`	460.0
Description of accounting policy for post-employment benefits [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForPostEmploymentBenefitsExplanatory`	470.0
Description of accounting policy for property development costs [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForPropertyDevelopmentCostsExplanatory`	480.0
Description of accounting policy for property, plant and equipment [text block] `ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory`	490.0
Description of accounting policy for recognition of revenue [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	500.0
Description of accounting policy for research and development expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory`	510.0
Description of accounting policy for issued capital [text block] `ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory`	520.0
Description of accounting policy for share-based payment transactions [text block] `ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory`	540.0
Description of accounting policy for employee benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory`	550.0
Description of accounting policy for termination benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits`	560.0
Description of accounting policy for transactions with non-controlling interests [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory`	570.0
Description of accounting policy for transactions with related parties [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory`	580.0
Description of accounting policy for treasury shares [text block] `ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory`	590.0
Description of accounting policy for warrants [text block] `ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory`	600.0
Description of other significant accounting policies relevant to understanding of financial statements [text block] `ssmt-mfrs:DescriptionOfAccountingPolicyForOtherSignificantAccountingPoliciesRelevantToUnderstandingOfFinancialStatementsExplanatory`	610.0