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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-mpers_2017-12-31/ssmt-fs-mpers_2017-12-31_role-720000

Concept	Order
Disclosure on summary significant accounting policies [abstract] `ssmt-mpers:DisclosureOnSummaryOfSignificantAccountingPoliciesAbstract`
Disclosure of significant accounting policies [text block] `ssmt:DisclosureOfSignificantAccountingPoliciesExplanatory`	10.0
Description of accounting policy for amortisation [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForAmortisationExplanatory`	10.0
Description of accounting policy for biological assets [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory`	20.0
Description of accounting policy for borrowing costs [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory`	30.0
Description of accounting policy for borrowings [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForBorrowingsExplanatory`	40.0
Description of accounting policy for business combinations [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory`	50.0
Description of accounting policy for cash and cash equivalents [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForCashFlowsExplanatory`	60.0
Description of accounting policy for collateral [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForCollateralExplanatory`	70.0
Description of accounting policy for compound financial instrument [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForCompoundFinancialInstrumentExplanatory`	80.0
Description of accounting policy for construction contracts [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForConstructionContractExplanatory`	90.0
Description of accounting policy for contingent assets [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForContingentAssetsExplanatory`	100.0
Description of accounting policy for contingent liabilities [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForContingentLiabilitiesExplanatory`	110.0
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory`	120.0
Description of accounting policy for deferred income tax [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory`	130.0
Description of accounting policy for depreciation expense [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory`	140.0
Description of accounting policy for derecognition of financial instruments [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory`	150.0
Description of accounting policy for derivative financial instruments and hedging [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory`	160.0
Description of accounting policy for dividend income [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForDividendsExplanatory`	170.0
Description of accounting policy for earnings per share [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory`	180.0
Description of accounting policy for employee benefits [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory`	190.0
Description of accounting policy for equity instruments [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForEquityInstrumentsExplanatory`	200.0
Description of accounting policy for fee and commission income and expense [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory`	210.0
Description of accounting policy for foreign currency [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory`	220.0
Description of accounting policy for functional and presentation currency [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForFunctionalAndPresentationCurrencyExplanatory`	230.0
Description of accounting policy for goods sold [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForGoodsSoldExplanatory`	240.0
Description of accounting policy for goodwill [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForGoodwillExplanatory`	250.0
Description of accounting policy for government grants [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForGovernmentGrantsExplanatory`	260.0
Description of accounting policy for impairment of non-financial assets [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory`	270.0
Description of accounting policy for income tax [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForIncomeTaxExplanatory`	280.0
Description of accounting policy for initial recognition and subsequent measurement of financial instrument [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForInitialRecognitionAndSubsequentMeasurementOfFinancialInstrumentsExplanatory`	290.0
Description of accounting policy for intangible assets [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory`	300.0
Description of accounting policy for interest income and expense [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory`	310.0
Description of accounting policy for measuring inventories [text block] `ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories`	320.0
Description of accounting policy for investment in associates [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates`	330.0
Description of accounting policy for investments in subsidiaries [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForInvestmentInSubsidiariesExplanatory`	340.0
Description of accounting policy for investment property [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory`	350.0
Description of accounting policy for investments in joint ventures [text block] `ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	360.0
Description of accounting policy for issue expenses [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForIssueExpensesExplanatory`	370.0
Description of accounting policy for leases [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForLeasesExplanatory`	380.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory`	390.0
Description of accounting policy for offsetting of financial instruments [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory`	400.0
Description of accounting policy for onerous contracts [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForOnerousContractsExplanatory`	410.0
Description of accounting policy for preference share capital [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForPreferenceShareCapitalExplanatory`	420.0
Description of accounting policy for property, plant and equipment [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory`	430.0
Description of accounting policy for provisions [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForProvisionsExplanatory`	440.0
Description of accounting policy for rental income [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForRentalIncomeExplanatory`	450.0
Description of accounting policy for restructuring [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForRestructuringExplanatory`	460.0
Description of accounting policy for recognition of revenue [text block] `ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	470.0
Description of accounting policy for segment reporting [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForSegmentReportingExplanatory`	480.0
Description of accounting policy for short-term employee benefits [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForShorttermEmployeeBenefitsExplanatory`	490.0
Description of accounting policy for state plans [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForStatePlansExplanatory`	500.0
Description of accounting policy for termination benefits [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForTerminationBenefitsExplanatory`	510.0
Description of accounting policy for transactions with related parties [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory`	520.0
Description of accounting policy for warranties [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForWarrantiesExplanatory`	530.0
Description of other significant accounting policies relevant to understanding of financial statements [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForOtherSignificantAccountingPoliciesRelevantToUnderstandingOfFinancialStatementsExplanatory`	540.0
Description of accounting policy for basis of consolidation [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForBasisOfConsolidationExplanatory`	550.0
Description of accounting policy for basis of preparation of financial statements [text block] `ssmt-mpers:DescriptionOfAccountingPolicyForBasisOfPresentationOfFinancialStatementsExplanatory`	560.0