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The minimum list is a compulsory set of tags within the taxonomy specified by HMRC. This now includes all tags within the detailed profit and loss account section of the taxonomy.
The Minimum List is not a disclosure checklist – if a client’s accounts do not contain an element it does not need to be tagged.
Sections in this Topic Hide
Statement of Total Recognised Gains and Losses
Note of Historical Cost Profit and Losses
Reconciliation of Movements in Shareholder Funds
Entity current legal or registered name
Entity trading name
Entity former legal or registered name [grouping]
Entity former legal or registered name
Date when ceased to be legal or registered name
UK Companies House registered number
UK VAT registration number
Description of principal activities
Entity activity code [grouping]
Description of activity code system
Code for activity
Description of other activities
Use countries dimension to identify countries or regions where activity applies, if required [explanation]
Legal form of entity
Country of formation or incorporation
Use countries dimension to identify country [explanation]
Date of formation or incorporation
Description of share type
Use exchanges dimension to identify stock exchanges [explanation]
Principal stock exchange
Secondary stock exchange
Main trading symbol on exchange
Entity listing [grouping]
Description of specific security of entity
Symbol of specific security of entity
Entity is dormant
Entity is trading
Entity is in administration
Entity is in receivership
Entity is in liquidation
Entity is in compulsory liquidation
Entity is in voluntary liquidation
Entity is in insolvent liquidation
Entity is under Company Voluntary Arrangement
Use countries dimension to identify countries or regions where operational status applies [explanation]
Name of entity officer
Means of contact [heading]
Address [heading]
Address line 1
Address line 2
Address line 3
Principal location - city or town
County / Region
Postal Code / Zip
E-mail address
Phone number [heading]
Country code
Area code
Local number
Extension number
Use countries and languages dimensions to identify location and language of contact [explanation]
Contact person [heading]
Name of main contact person
Job title / position of main contact person
Other information on contact persons
Website information [heading]
Website main page URL
Description or other information on website
Use countries and languages dimensions to identify location and language of website [explanation]
Description or other information on entity contact
Name of third party agent
Description or other information on third party agent
Means of contact [heading]
Address [heading]
Address line 1
Address line 2
Address line 3
Principal location - city or town
County / Region
Postal Code / Zip
E-mail address
Phone number [heading]
Country code
Area code
Local number
Extension number
Use countries and languages dimensions to identify location and language of contact [explanation]
Contact person [heading]
Name of main contact person
Job title / position of main contact person
Other information on contact persons
Website information [heading]
Website main page URL
Description or other information on website
Use countries and languages dimensions to identify location and language of website [explanation]
Entity accounts type
Business report name
Description of business report
Business report dates and periods covered [heading]
Balance sheet date
Description of period covered by report
Start date for period covered by report
End date for period covered by report
Business report publication date
Principal currency used in business report
Use currencies dimension to identify currency [explanation]
Other currency used in business report
Use currencies dimension to identify currency [explanation]
Business report copyright statement
Business report principal language
Use languages dimension to identify language [explanation]
Business report publisher name, if different from entity
For business report contact information, see 'Entity Contacts' section [crossreference]
Description of principal activities
Name of entity officer
Description of share type
Net consideration paid for own shares
Number of own shares purchased
Use directors dimension members to identify totals for directors and individual directors [explanation]
Director remuneration and benefits including payments to third parties
Payments to third parties for director services
Director remuneration and benefits excluding payments to third parties
Director remuneration
Salaries and fees, directors
Salaries, directors
Fees, directors
Bonuses, directors
Benefits in kind, directors
Expense allowances, directors
Gain (loss) on exercise of share options, directors
Benefits under long-term incentive schemes, directors
Company contributions to money purchase schemes, directors
Company contributions to defined benefit schemes, directors
Excess of retirement benefits over original entitlement, directors
Compensation for loss of office, directors
Pension benefits, directors [heading]
Accrued pension entitlement under defined benefit scheme, directors
Accrued lump sum pension entitlement under defined benefit scheme, directors
Options, directors [heading]
Gain (loss) on exercise of share options, directors
Total net value of options at end of period, directors
Use directors dimension members to identify totals for directors and individual directors [explanation]
Advances and credits, directors, start of period
Advances and credits made in period, directors
Advances and credits repaid in period, directors
Advances and credits, directors, end of period
Specific advance or credit, directors [grouping]
Description of specific advance or credit and its conditions, directors
Amount of specific advance or credit, directors, start of period
Amount of specific advance or credit made in period, directors
Amount of specific advance or credit repaid in period, directors
Amount of specific advance or credit, directors, end of period
Maximum liability under guarantees, directors
Amount paid and liability incurred in fulfilling guarantees, directors
Specific guarantee, directors [grouping]
Description of specific guarantee and its terms, directors
Maximum liability under specific guarantee, directors
Amount paid and liability incurred in fulfilling specific guarantee, directors
Entity is dormant
Entity is trading
Directors acknowledge their responsibilities under the Companies Act
Accounts are in accordance with special provisions of Companies Act relating to small
companies
Accounts are in accordance with special provisions in section 445(3) of the Companies Act
relating to medium-sized companies
Statement on quality and completeness of information provided to auditors
Company has acted as an agent during the period
For other statements related to small companies, see 'Directors' or Entity's Declarations' in Notes of GAAP taxonomy [cross-reference]
Director signing report
Date of signing of Directors' Report
Name of third party agent
Name of individual auditor or accountant
Name of senior statutory auditor
Opinion of auditors on entity
Emphasis of matter statement
Statement on reasons for any qualification of opinion
Date of auditor's report
iXBRL Detailed Taxonomy - The Minimum List
Fees to auditors [heading]
Total fees to auditors
Audit fees and expenses
Fees for non-audit services
Taxation services fees
Taxation services, entity and subsidiaries, fees
Corporate finance transactions, fees
Corporate finance transactions, entity and subsidiaries, fees
Turnover / gross operating revenue
Cost of sales
Gross profit (loss)
Distribution costs
Administrative expenses
Other operating income
Turnover / gross operating revenue
Increase (decrease) in stocks of finished goods and work in progress
Own work capitalised
Other operating income
Raw materials and consumables
Other external charges
Staff costs
Wages and salaries
Social security costs
Pension costs
Depreciation and other amounts written off tangible and intangible fixed assets
Exceptional amounts written off current assets
Other operating charges, Format 2
Operating profit, utilisation of prior year provisions related to discontinued operations
Operating profit (loss)
Gain (loss) on sale or termination of operations
Utilisation of earlier provisions for sale or termination of operations
Provision for loss on sale or termination of operation
Provision for operating loss on discontinued operations
Costs (gains) from fundamental restructuring or reorganisation
Gain (loss) from disposal of fixed assets
Gain (loss) from disposal of tangible fixed assets
Gain (loss) from disposal of intangible fixed assets
Other exceptional gain (loss) reported after operating profit (loss)
For other exceptional items after operating profit, see 'Exceptional Items' note [crossreference]
Exceptional items after operating profit free-text comment
Profit (loss) on ordinary activities before finance charges and interest
Finance charges (income)
Net interest payable (receivable)
Interest payable and similar charges
Other interest receivable and similar income
Other finance charges
Other finance income
Investment income - Net
Amounts written off (back) investments
Income from other fixed asset investments
Income from shares in associates
Income from other participating interests
Income from shares in subsidiaries / group undertakings
For further breakdowns of investment income and charges, see 'Finance and Investment' note [cross-reference]
Profit (loss) on ordinary activities before tax
Tax on profit or loss on ordinary activities
Profit (loss) on ordinary activities after tax
Minority interests
Extraordinary profit (loss) after taxation
Other taxes not already shown
Profit (loss) for the period
Basic earnings (loss) per share
Diluted earnings (loss) per share
Dimension members which may be used with some income data items [heading]
Date of approval of accounts
Name of director signing accounts
Called up share capital not paid, not expressed as current asset
Fixed assets
Intangible fixed assets
Tangible fixed assets
Investments, fixed assets
Fixed asset investments in joint-ventures, associates and subsidiaries [heading]
Use 'Total assets' item with appropriate dimension member to identify required share of assets item [explanation]
Use 'Investments, fixed assets' item with appropriate dimension member to identify required net investment item [explanation]
Goodwill created on acquisition of joint-ventures
Goodwill created on acquisition of associates
Fixed asset breakdowns represented by dimension members [heading]
All fixed asset investment holdings [default]
Group undertakings and other participating interests
Group before associates and joint-ventures
Share of joint-ventures and associates
Investments in joint-ventures
Investments in associates
Investment in subsidiaries
Investment in other participating interests
Total other investments
All types of fixed asset investment [default]
Shares, fixed asset investments
Shares, listed, fixed asset investments
Shares, unlisted, fixed asset investments
Loans held as fixed asset investments
Fixed asset investments other than shares, including loans
Fixed asset investments other than shares, not including loans
Fixed asset investments other than loans
Use intangible assets dimension to identify positive, negative and net goodwill [explanation]
All intangible fixed assets [default]
Net goodwill
Positive goodwill
Negative goodwill
Intangible assets other than goodwill
Development costs, patents and similar
Development costs
Patents, concessions, licences, trade marks and similar
Concessions, licences, franchises
Patents, copyrights, trademarks and similar
Intellectual property
Other exploitation rights
Mastheads and publishing titles
Brand names
Customer relationships
Payments on account, intangible fixed assets
Other intangible fixed assets
Net current assets (liabilities)
Current assets
Stocks / inventory
Debtors
Debtors due within one year
Debtors due after one year
Current asset investments
Cash at bank and in hand
Prepayments and accrued income, not expressed within current asset subtotal
Creditors due within one year
Total assets less current liabilities
Creditors due after one year
Provisions for liabilities and charges
Accruals and deferred income
Net assets (liability) excluding pension asset (liability)
Pension asset (liability)
Pension asset in respect of schemes in surplus
Pension liability in respect of schemes in deficit
Net assets (liabilities), including pension asset (liability)
Capital employed
Capital and reserves
Called up share capital
Share premium account
Revaluation reserve
Acquisition and merger reserve
Profit and loss account reserve
Other aggregate reserves
Capital redemption reserve
Reserve for own shares
Equity reserve
Hedging reserve
Fair value / available-for-sale reserve
Foreign exchange translation reserve
Reserves required by articles of association
Other reserves
Shareholder funds
Minority interest, balance sheet
Total assets
Called up share capital not paid, not expressed as current asset
Fixed assets
Intangible fixed assets
Tangible fixed assets
Investments, fixed assets
Fixed asset investments in joint-ventures, associates and subsidiaries [heading]
Use 'Total assets' item with appropriate dimension member to identify required share of assets item [explanation]
Use 'Investments, fixed assets' item with appropriate dimension member to identify required net investment item [explanation]
Goodwill created on acquisition of joint-ventures
Goodwill created on acquisition of associates
Fixed asset breakdowns represented by dimension members [heading]
All fixed asset investment holdings [default]
Group undertakings and other participating interests
Group before associates and joint-ventures
Share of joint-ventures and associates
Investments in joint-ventures
Investments in associates
Investment in subsidiaries
Investment in other participating interests
Total other investments
All types of fixed asset investment [default]
Shares, fixed asset investments
Shares, listed, fixed asset investments
Shares, unlisted, fixed asset investments
Loans held as fixed asset investments
Fixed asset investments other than shares, including loans
Fixed asset investments other than shares, not including loans
Fixed asset investments other than loans
Use intangible assets dimension to identify positive, negative and net goodwill [explanation]
All intangible fixed assets [default]
Net goodwill
Positive goodwill
Negative goodwill
Intangible assets other than goodwill
Development costs, patents and similar
Development costs
Patents, concessions, licences, trade marks and similar
Concessions, licences, franchises
Patents, copyrights, trademarks and similar
Intellectual property
Other exploitation rights
Mastheads and publishing titles
Brand names
Customer relationships
Payments on account, intangible fixed assets
Other intangible fixed assets
Current assets
Stocks / inventory
Debtors
Debtors due within one year
Debtors due after one year
Current asset investments
Cash at bank and in hand
Prepayments and accrued income, not expressed within current asset subtotal
Pension asset (liability)
Pension asset in respect of schemes in surplus
Pension liability in respect of schemes in deficit
Total liabilities
Capital employed
Capital and reserves
Called up share capital
Share premium account
Revaluation reserve
Acquisition and merger reserve
Profit and loss account reserve
Other aggregate reserves
Capital redemption reserve
Reserve for own shares
Equity reserve
Hedging reserve
Fair value / available-for-sale reserve
Foreign exchange translation reserve
Reserves required by articles of association
Other reserves
Shareholder funds
Minority interest, balance sheet
Provisions for liabilities and charges
Total creditors
Creditors due within one year
Creditors due after one year
Accruals and deferred income
Pension asset (liability)
Pension asset in respect of schemes in surplus
Pension liability in respect of schemes in deficit
Dimension members which may be used with some balance sheet items [heading]
For derivative and other financial instruments, see 'Financial Instruments' note [crossreference]
Taxation expense (credit)
Increase (decrease) in net cash for the period
Net debt (funds), start of period
Increase (decrease) in net cash for the period
Decrease (increase) in net debt during period
New finance leases
Redemption premium on equity instruments
Decrease (increase) in net debt from changes recognised in market value
Funds (debts) arising from acquisitions and disposals
Funds (debts) acquired with subsidiaries
(Funds) debts disposed of with subsidiaries
Decrease (increase) in net debt resulting from cash flows
Cash flow (outflow) from management of liquid resources
Cash flow (outflow) from change in debt and lease financing
Decrease (increase) in net debt from exchange adjustments
Other non-cash movements serving to decrease (increase) net debt
Net debt (funds), end of period
Company is exempt from preparing a cash flow statement under FRS 1
Profit (loss) for the period
Revaluation surplus in period
Revaluation surplus in period, investment properties
Revaluation surplus in period, other items
Impairment (loss) not charged to profit
Unrealised gain (loss) on trade investments (not under FRS 26)
Actuarial gain (loss) recognised in pension schemes
Gain (loss) arising from impact of limit imposed by FRS 17.41 limit on pension schemes
Deferred tax arising on gains (losses) in pension schemes
Foreign tax (relief) arising on gains and losses recognised in this statement
Deferred tax arising on other gains and losses recognised in this statement
Gain (loss) recognised from foreign exchange differences, excluding gains on financial instruments at fair value through profit or loss
Gain (loss) recognised from foreign exchange adjustments on intangible fixed assets
Gain (loss) recognised from foreign exchange adjustments on tangible fixed assets
Gain (loss) recognised from foreign exchange adjustments on interests in joint ventures and associates
Gain (loss) recognised from foreign exchange adjustments on provisions
Gain (loss) recognised from foreign exchange adjustments on overseas subsidiaries
Gain (loss) recognised from other foreign exchange differences
Gain (loss) from tax on exchange adjustments
Unrealised gain (loss) on acquisition or disposal of fixed asset investments
Unrealised gain (loss) on disposals
Unrealised gain (loss) on acquisitions
Unrealised gain (loss) on transfer of assets to joint-venture
Net proceeds of warrant issues which have lapsed unexercised
Gain (loss) from movement in hedging reserve
Gain (loss) from movement in available for sale reserve
Finance costs relating to capital
UK corporation tax (relief) arising on gains and losses recognised in this statement
Remaining recognised gains (losses) for the period
SEE other statements and notes including 'Financial Instruments Under FRS 29' for items which may also be included in recognised gains and losses [cross-reference]
Total recognised gain (loss) for the period
Statement where there were no gains and losses in the period other than those in the profit and loss account.
Historical cost profit (loss) on ordinary activities before taxation
Historical cost depreciation charge less the actual depreciation charge calculated on the revalued amount
Realisation of property valuation gains of prior periods
Profit (loss) on ordinary activities before tax
Historical cost profit (loss) for the period
Statement that there was no material difference between results in profit and loss accounts and those on a historical cost basis
Shareholder funds, start of period
Net increase (decrease) in shareholders' funds
Return of surplus capital to shareholders
Charges for share-related awards
Increase (decrease) related to employee share schemes
Shareholder funds, end of period
Dimension members which may be used with some items in reconciliation statement [heading]
General dimension members which may be used with all data [heading]
Statement on basis of measurement and preparation of accounts
Description of any changes to previous period comparatives
Accounting policy changes [grouping]
Description of change in accounting policy and its impact
Estimation technique changes [grouping]
Description of change to estimation technique
SORPs [grouping]
Name of SORP
Statement on whether accounts are in accordance with SORP, any deviations from the
SORP and their impact
Statement on whether compliance with the SORP is voluntary
True and fair overrides [grouping]
Description of accounting standard concerned
Description of the nature and reasons for the departure from the standard and its effect
Turnover policy
Tangible fixed assets policy
Description of depreciation method and rate or useful economic life for tangible fixed assets
Description of effect of change in estimates of residual values of tangible fixed assets
Description of effect and reasons for any change in methods of depreciation of tangible
fixed assets
Classes of tangible fixed assets represented by dimension members [heading]
Intangible assets policy
Description of goodwill and intangible asset amortisation method and periods
Description of effect and reasons for any change in methods of amortisation of intangible
fixed assets
Classes of intangible fixed assets represented by dimension members [heading]
Valuation information and policy
Presentation and functional currency policy
Explanation why functional currency is different from presentation currency
Description of changes in functional currency
Financial instruments policy
Convertible loan notes policy
Equity instruments policy
Derivative financial instruments policy
Policy on use of allowance account for impaired financial assets
Description of criteria for determining net gains or losses on financial instruments
Description of criteria for determining that an impairment loss has occurred
Capital instruments policy
Description of differences in accounting rules between an entity's individual accounts and group accounts
Directors acknowledge their responsibilities under the Companies Act
Company entitled to exemption under Section 477 Companies Act 2006
Company entitled to exemption under Section 480 Companies Act 2006 relating to dormant companies
Company has acted as an agent during the period
Company is exempt from preparing a cash flow statement under FRS 1
Members have not required the company to obtain an audit
Accounts are in accordance with special provisions of Companies Act relating to small companies
Accounts are in accordance with the special provisions in section 445(3) of the Companies
Act relating to medium-sized companies
Accounts prepared under historical cost convention and in accordance with FRSSE
Dimension members which may be used with some income data items [heading]
Segmental analysis of revenue, costs, and profits [heading]
Statement that disclosure by business segment or geography would be seriously prejudicial
Revenue and profits from joint-ventures and associates [heading]
Profit (loss) for the period
Profit (loss) on ordinary activities after tax
Tax on profit or loss on ordinary activities
Profit (loss) on ordinary activities before tax
Finance charges (income)
Net interest payable (receivable)
Interest payable and similar charges
Other interest receivable and similar income
Other finance charges
Other finance income
Gain (loss) on sale or termination of operations
Costs (gains) from fundamental restructuring or reorganisation
Gain (loss) from disposal of fixed assets
Gain (loss) from disposal of tangible fixed assets
Gain (loss) from disposal of intangible fixed assets
Operating profit (loss)
Turnover / gross operating revenue
Analysis by business segment / activity [heading]
Turnover / gross operating revenue
Cost by business segment [heading]
Total entity costs
Business segment costs
Profit (loss) by business segment [heading]
Central profit (loss) on ordinary activities not attributed to a business segment
Profit (loss) on ordinary activities before tax
Finance charges (income)
Net interest payable (receivable)
Interest payable and similar charges
Other interest receivable and similar income
Other finance charges
Other finance income
Net income from fixed asset investments, subtotal
Profit (loss) on ordinary activities before finance charges and interest
Exceptional gain (loss) reported after operating profit (loss), subtotal
Gain (loss) on sale or termination of operations
Costs (gains) from fundamental restructuring or reorganisation
Gain (loss) from disposal of fixed assets
Gain (loss) from disposal of tangible fixed assets
Gain (loss) from disposal of intangible fixed assets
Operating profit (loss)
Exceptional gain (loss) reported before operating profit (loss), subtotal
Analysis by geography [heading]
Profit (loss) by geographic segment [heading]
Central profit (loss) on ordinary activities not attributed to a geographic segment
Profit (loss) on ordinary activities before tax
Finance charges (income)
Net interest payable (receivable)
Interest payable and similar charges
Other interest receivable and similar income
Other finance charges
Other finance income
Net income from fixed asset investments, subtotal
Profit (loss) on ordinary activities before finance charges and interest
Exceptional gain (loss) reported after operating profit (loss), subtotal
Gain (loss) on sale or termination of operations
Costs (gains) from fundamental restructuring or reorganisation
Gain (loss) from disposal of fixed assets
Gain (loss) from disposal of tangible fixed assets
Gain (loss) from disposal of intangible fixed assets
Operating profit (loss)
Exceptional gain (loss) reported before operating profit (loss), subtotal
Revenue of acquisitions and disposals [heading]
Acquisition revenue
Breakdowns by segment are for total acquisitions and disposals only [explanation]
Revenue and profit of individual acquisitions [heading]
Dimension members for identifying and reporting on individual acquisition revenue and profit [heading]
Acquisition revenue
Acquisition operating profit
For segmental analysis of assets and liabilities, see 'Notes to Balance Sheet' [cross reference]
Continuing and discontinued operations [heading]
Continuing and discontinued operations represented by dimension members
Operating costs and credits [heading]
General operating costs [heading]
Bad debts written off
Reorganising, restructuring and integrating of acquisitions
Use acquisitions dimension members to identify individual acquisitions [explanation]
Research and development costs
Staff costs
Wages and salaries
Social security costs
Pension costs
Pensions costs, defined benefit schemes
Pensions costs, defined contribution schemes
Employee share scheme costs
Contributions to remuneration trust
Operating credits [heading]
Royalty, licence and similar receivables
Net items, may be a credit or a cost [heading]
Foreign exchange gain (loss) recognised in profit and loss
Foreign exchange gain (loss) on borrowings less deposits
Foreign currency translation gain (loss) recognised in profit and loss
Currency hedging activities gain (loss) recognised in profit and loss
Increase (decrease) in stocks of finished goods and work in progress
Operating costs related to fixed assets [heading]
Depreciation and other amounts written off tangible and intangible fixed assets
Amortisation and impairment (reversal) of intangible fixed assets
Amortisation of intangible assets, expense
Impairment loss (reversal) intangible fixed assets
Depreciation and impairment (reversal) of tangible fixed assets
Depreciation of tangible fixed assets, expense
Impairment loss (reversal) of tangible fixed assets
Use dimensions to distinguish individual classes of tangible and intangible assets, including goodwill, and owned and leased tangible assets [explanation]
Fees to auditors [heading]
Total fees to auditors
Audit fees and expenses
Fees for non-audit services
Taxation services fees
Taxation services, entity and subsidiaries, fees
Corporate finance transactions, fees
Corporate finance transactions, entity and subsidiaries, fees
Employee information [heading]
Staff costs
Wages and salaries
Social security costs
Pension costs
Pensions costs, defined benefit schemes
Pensions costs, defined contribution schemes
Employee share scheme costs
Contributions to remuneration trust
Finance and investment [heading]
For further analysis of net finance charges, use appropriate dimensions [explanation]
Investment gains and losses, net items [heading]
Exchange gain (loss) on foreign currency borrowings and deposits
Gain (loss) on sales of current asset investments
Gain (loss) on sales of fixed asset investments
Gain (loss) on sale of investments
Gain (loss) on repurchase or early settlement of debt
Receivable (payable) for interest rate swaps
Gain (loss) on financial instruments
Financial instruments net gains (losses), before tax
Gains (losses) on financial assets at fair value through profit or loss
Gains (losses) on financial assets at fair value through profit or loss, designated as upon initial recognition
Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading
Gain (loss) on derivatives at fair value, recognised in profit or loss
Gain (loss) on derivatives initially designated at fair value, recognised in profit or loss
Gain (loss) on derivatives held for trading, recognised in profit or loss
Gains (losses) on financial liabilities at fair value through profit or loss
Gains (losses) on financial liabilities at fair value through profit or loss, designated as upon initial recognition
Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading
Gains (losses) on loans and receivables
Gain (loss) on available-for-sale financial assets reclassified to profit or loss from equity
Gain (loss) on impairment of available-for-sale financial assets reclassified to profit or loss
from equity, before tax
Gain (loss) on disposal of available-for-sale financial assets reclassified to profit or loss from
equity, before tax
Gains (losses) on held-to-maturity investments
Gains (losses) on financial liabilities at amortised cost
Gains (losses) on other non-operating activities
Impairment loss (reversal), financial assets, income statement analysis
Impairment loss (reversal), loans and receivables, income statement
Impairment loss (reversal), available-for-sale investments
Impairment loss (reversal), available-for-sale equity investments
Impairment loss (reversal), available-for-sale investment debt securities
Impairment loss (reversal), held-to-maturity investments
Impairment loss, financial assets, income statement analysis
Impairment loss, loans and receivables, statement of recognised gains and losses
Impairment loss, available-for-sale investments
Impairment loss, available-for-sale equity investments
Impairment loss, available-for-sale investment debt securities
Impairment loss, held-to-maturity investments
Allowances for credit losses, financial assets [grouping]
Description of specific class of financial asset
Amount recorded in impairment allowance account for specific type of financial asset
Reconciliation of changes in impairment allowance account [grouping]
Description of reconciling item in impairment account
Amount of reconciling item in impairment account
Impairment reversal, financial assets, income statement analysis
Impairment reversal, loans and receivables
Impairment reversal, held-to-maturity investments
Impairment reversal, available-for-sale investments
Gain (loss) on hedge accounting
Gain (loss) on hedging instruments designated as fair value hedges
Gain (loss) on fair value hedged items attributable to hedged risk
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations
See 'Financial Instruments' section for further items on hedging [cross-reference]
Amounts written off (back) investments
Impairment loss (reversal), fixed asset investments
Impairment loss, fixed asset investments
Impairment reversal, fixed asset investments
Amounts written off current asset investments
Investment income [heading]
Investment income – Net
Interest receivable and similar income [heading]
Interest receivable on short-term investments, loans and deposits
Listed investments interest
Unlisted investments interest
Interest receivable on financial assets that are not at fair value through profit or loss
Interest receivable on impaired financial assets accrued in accordance with FRS 26
Fee income from financial assets that are not at fair value through profit or loss
Fee income from trust and other fiduciary activities resulting in holding of assets
Other interest receivable
Interest payable and similar charges [heading]
Finance charges (income)
Net interest payable (receivable)
Interest payable and similar charges
Other interest receivable and similar income
Other finance charges
Other finance income
Loans from joint-ventures, associates and group undertakings, finance charges
Preference shares classified as debt, finance charges
Interest on non-redeemable preference shares classified as debt
Interest on redeemable preference shares classified as debt
Other payable in respect of redeemable preference shares
Dividends for redeemable preference sharesPage 32 of 63
iXBRL Detailed Taxonomy - The Minimum List
Redemption premium for redeemable preference shares
Short-term borrowing charges, including bank interest
Short-term borrowing charges, excluding bank interest
Interest payable on other financial liabilities that are not at fair value through profit or loss
Interest on convertible borrowings
Interest on deferred consideration
Interest expense on other financing liabilities
Other borrowings, interest payments and similar charges
Tax on profit on ordinary activities [heading]
Total UK and foreign current tax, after adjustments and relief
UK current corporation tax
UK current corporation tax on income for the period
Increase (decrease) in UK corporation tax arising from adjustment for prior periods
Foreign current tax
Total UK and foreign deferred tax
UK deferred tax
Foreign deferred tax
Reconciliation against tax calculated by applying standard rate of UK corporation tax to the
pre-tax profit [heading]
Tax on group profit on ordinary activities at standard UK tax rate
Standard (nominal) tax rate
Effective tax rate
Effective current tax rate
Basis on which standard tax rate has been determined
Amount by which tax on profit on ordinary activities is lower (higher) than tax calculated at
standard UK rate
Timing differences [heading]
Capital allowances in excess of depreciation leading to a decrease (increase) in tax
Increase or decrease in pension fund prepayment leading to a decrease (increase) in tax
Short term timing differences leading to a decrease (increase) in taxation
Other timing differences leading to a decrease (increase) in taxation
Non-taxable income less expenses not deductible for tax purposes
Non-taxable income less expenses not deductible for tax purposes, other than goodwill
amortisation and impairment
Non-taxable income
Expenses not deductible for tax purposes
Non-tax deductible amortisation of goodwill and impairment
Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
Adjustment for higher (lower) tax rates on overseas earnings
Adjustment for long accounting periods leading to an increase (decrease) in the tax charge
Adjustment for prior periods leading to an increase (decrease) in the tax charge
Adjustment in research and development tax credit leading to an increase (decrease) in the
tax charge
Book profit on non-taxable share issues
Book profit on chargeable assets
Capital gains
Changes in provisions leading to an increase (decrease) in the tax charge
Dividends from UK companies
Double taxation relief
Rollover relief on profit on disposal of fixed assets
Special factors affecting joint-ventures and associates leading to an increase (decrease) in
the tax charge
Tax deduction arising from exercise of employee options
Unrelieved tax losses carried forward
Unrelieved loss on disposal of operation
Unrelieved loss on foreign subsidiaries
Utilisation of tax losses
Other tax relief (charge) on exceptional items
Other differences leading to an increase (decrease) in the tax charge
Exceptional items - further analysis [heading]
Total exceptional gain (loss) for operating and non-operating items before tax
Extraordinary items [heading]
Tax on extraordinary profit (loss), including adjustments to tax on earlier extraordinary items
Extraordinary profit (loss) after taxation
Extraordinary items free-text comment
Dividends [heading]
Dimension members which (a) identify share type and (b) distinguish paid and proposed dividends [heading]
Total dividend payment
For directors' remuneration, see 'Directors' Remuneration' section in Directors' Report [cross reference]
Dimension members which may be used with some balance sheet items [heading]
Geographic segments [heading]
Country list [heading]
Not applicable [default]
Restated amount
Prior period increase (decrease)
Accounting policy increase (decrease)
Material error increase (decrease)
Original amount [default]
Acquisitions [heading]
Dimension members for identifying and reporting on acquisitions [heading]
Details of individual acquisition [heading]
Name of acquisition
Consideration, means of satisfaction, provisions and goodwill, acquisitions [heading]
Total consideration for acquisition
Goodwill, acquisition
Net assets (liabilities) of acquisition, before goodwill
Goodwill relating to acquisition [heading]
Cumulative goodwill for acquisition written off but not charged against profit
Revenue and profit of individual acquisitions [heading]
Dimension members for identifying and reporting on individual acquisition revenue and profit [heading]
Acquisition revenue
Acquisition operating profit
Disposals [heading]
Disposal of subsidiaries [heading]
Proceeds from disposal of subsidiaries
Fixed assets [heading]
Intangible fixed assets
Classes of intangible fixed assets represented by dimension members [heading]
Intangible fixed assets - movement analysis [heading]
At cost or valuation, intangible fixed assets - movement analysis [heading]
Intangible fixed assets, at cost or valuation, start of period
Intangible fixed assets, additions
Intangible fixed assets, disposals
Intangible fixed assets, acquisitions
Intangible fixed assets, disposed with subsidiaries
Intangible fixed assets, negative goodwill written back
Intangible fixed assets, increase (decrease) from transfers between items
Intangible fixed assets, increase (decrease) from revaluations
Intangible fixed assets, increase (decrease) from exchange adjustment
Intangible fixed assets, increase (decrease) from fair value adjustment
Intangible fixed assets, other increase (decrease)
Intangible fixed assets, at cost or valuation, end of period
Amortisation and impairment, intangible fixed assets - movement analysis [heading]
Intangible fixed assets, aggregate amortisation and impairment, start of period
Intangible fixed assets, amortisation charged in period
Intangible fixed assets, amortisation increase (decrease) from acquisitions
Intangible fixed assets, amortisation decrease (increase) on disposals
Intangible fixed assets, amortisation decrease (increase) from disposal of subsidiaries
Intangible fixed assets, impairment losses
Intangible fixed assets, reversal of past impairments
Intangible fixed assets, amortisation, negative goodwill written back
Intangible fixed assets, amortisation, increase (decrease) from transfers between items
Intangible fixed assets, amortisation, increase (decrease) from revaluations
Intangible fixed assets, amortisation, increase (decrease) from exchange adjustment
Intangible fixed assets, amortisation, other increase (decrease)
Intangible fixed assets, aggregate amortisation and impairment, end of period
Revaluation of intangible fixed assets [grouping]
Additional description of specific intangible fixed assets, if required
Intangible fixed assets at original cost or fair value
Provision for amortisation if assets had been valued at original cost or fair value
Year in which assets were valued
Development costs - further analysis [heading]
Deferred development expenditure increase (decrease)
Reasons for capitalising development costs and period over which they are being written off
Negative goodwill - further analysis [heading]
Periods in which negative goodwill is written back to profit
Amount of negative goodwill in excess of the fair value of non-monetary assets
Description of source of negative goodwill in excess of fair value of non-monetary assets
and explanation of timing of write-back
Tangible fixed assets
Classes of tangible fixed assets represented by dimension members [heading]
At cost or valuation, tangible fixed assets - movement analysis [heading]
Tangible fixed assets, at cost or valuation, start of period
Tangible fixed assets, additions
Tangible fixed assets, disposals
Tangible fixed assets, acquisitions
Tangible fixed assets, disposed with subsidiaries
Tangible fixed assets, increase (decrease) from transfers between items
Tangible fixed assets, increase (decrease) from revaluations
Tangible fixed assets, increase (decrease) from exchange adjustments
Tangible fixed assets, other increase (decrease)
Tangible fixed assets, at cost or valuation, end of period
Depreciation, tangible fixed assets - movement analysis [heading]
Tangible fixed assets, depreciation, start of period
Tangible fixed assets, depreciation, charged in period
Tangible fixed assets, depreciation, increase (decrease) from acquisitions
Tangible fixed assets, depreciation, decrease (increase) on disposals
Tangible fixed assets, depreciation, decrease (increase) from disposal of subsidiaries
Tangible fixed assets, impairment losses
Tangible fixed assets, reversal of past impairments
Tangible fixed assets, depreciation, increase (decrease) from transfers between items
Tangible fixed assets, depreciation, increase (decrease) from revaluations
Tangible fixed assets, depreciation, increase (decrease) from exchange adjustments
Tangible fixed assets, depreciation, other increase (decrease)
Tangible fixed assets, depreciation, end of period
Revaluation of tangible fixed assets [grouping]
Additional description of specific tangible fixed assets, if required
Valuation of tangible fixed assets
Basis of valuation, tangible fixed assets
Date of valuation, tangible fixed assets
Name and qualifications of valuer or valuer's organisation
Carrying amount of tangible fixed assets, at historical cost less depreciation
Aggregate depreciation on tangible fixed assets, on historical cost basis
Cost of tangible fixed assets, on historical cost basis
Valuer is external to entity
Explanatory statements if valuations have not been updated
Date of last full valuation if valuations have not been updated
Carrying amount of assets which could not be reliably valued
Capitalised finance costs included in tangible fixed assets
Leased assets included in figures, tangible fixed assets - movement analysis [heading]
Leased assets included in tangible fixed assets, start of period
Aggregate depreciation on leased assets included in tangible fixed assets
Leased assets included in tangible fixed assets, end of period
Revaluation of properties [grouping]
Description of specific properties valued as fully equipped operational entities, if required
Carrying amount of properties valued as fully equipped operational entities
Notional directly attributable acquisition costs (or deduction for expected selling costs) included in carrying amount
Statement on open market value of non-specialised properties carried on the basis of existing use value
Description of difference between aggregate tangible fixed asset value at cost and valuation
Investments, fixed assets
Fixed asset breakdowns represented by dimension members [heading]
Current assets [heading]
Stocks / inventory
Stocks of raw materials and consumables
Work in progress
Finished goods and goods for resale
Stocks, payments on account
Stocks [heading]
Work in progress in respect of long-term contracts
Long-term contracts: net cost less foreseeable losses
Long-term contracts: payments on account received and receivable, not matched with
turnover
Excess of replacement costs over balance sheet values
Excess of replacement costs, raw materials and consumables
Excess of replacement costs, work in progress
Excess of replacement costs, finished goods and goods for resale
Excess of replacement costs, payments on account
Consignment stock held
Consignment stock included in balance sheet
Consignment stock [grouping]
Description of particular consignment stock
Amount of particular consignment stock
Debtors
Trade debtors
Amounts owed by group undertakings and other participating interests
Amounts owed by subsidiaries
Amounts owed by joint-ventures
Amounts owed by associates
Amounts owed by other participating interests
Amounts recoverable on contracts
Other debtors
Called up share capital not-paid, current asset
Prepayments and accrued income, current asset
Pension schemes prepayments
Amounts due on sale of subsidiary
Dividends due from subsidiaries
Corporation tax recoverable, current asset
Deferred tax, current asset
Description of reasons why deferred tax asset should be recognised
VAT, current asset
Factored debts outstanding
Lessors: net investment in finance leases
Lessors: net investment in hire purchase contracts
Lessors: cost of assets acquired for letting under finance leases
Lessors: aggregate rentals receivable for finance leases
Debtors due within one year
Amounts owed by group undertakings and other participating interests within one year
Amounts owed by subsidiaries within one year
Amounts owed by joint-ventures within one year
Amounts owed by associates within one year
Amounts owed by other participating interests within one year
Debtors due after one year
Amounts owed by group undertakings and other participating interests after one year
Amounts owed by subsidiaries after one year
Amounts owed by joint-ventures after one year
Amounts owed by associates after one year
Amounts owed by other participating interests after one year
Cash at bank and in hand
Cash in hand
Cash at bank
For disclosures on financial instruments, see 'Financial Instruments' note [crossreference]
Creditors and borrowings [heading]
Total creditors
For borrowings, loans, debt and preference shares, see 'Borrowings' note in this section [cross-reference]
Cumulative preference share dividends unpaid
Obligations under finance lease and hire purchase contracts
Payments received on account
Trade creditors
Bills of exchange
Amounts owed to group undertakings and other participating interests
Amounts owed to subsidiaries
Amounts owed to parent undertaking
Amounts owed to joint-ventures
Amounts owed to associates
Amounts owed to other participating interests
Amounts owed to related parties
Taxation and social security
Corporation tax
VAT due, total creditors
Foreign tax, total creditors
Other taxation and social security
Government grants
Accruals and deferred income
Deferred consideration for acquisitions
Unpaid contributions to pension schemes
Long-term borrowings, book value
Loans from directors
Other creditors
Other creditors including taxation and social security subtotal
Amounts owed to group undertakings and participating interests, subtotal
Creditors due after one year
For borrowings, loans, debt and preference shares, see 'Borrowings' note in this section [cross-reference]
Cumulative preference share dividends unpaid after one year
Obligations under finance lease and hire purchase contracts after one year
Payments received on account after one year
Trade creditors after one year
Bills of exchange after one year
Amounts owed to group undertakings and other participating interests after one year
Amounts owed to subsidiaries after one year
Amounts owed to parent undertaking after one year
Amounts owed to joint-ventures after one year
Amounts owed to associates after one year
Amounts owed to other participating interests after one year
Amounts owed to related parties after one year
Taxation and social security due after one year
Corporation tax due after one year
VAT due after one year
Foreign tax due after one year
Other taxation and social security due after one year
Government grants after one year
Accruals and deferred income after one year
Deferred consideration for acquisitions after one year
Long-term borrowings, book value
Loans from directors after one year
Other creditors after one year
Other creditors including taxation and social security after one year, subtotal
Amounts owed to group undertakings and participating interests after one year, subtotal
Creditors due within one year
For borrowings, loans, debt and preference shares, see 'Borrowings' note in this section [cross-reference]
Cumulative preference share dividends unpaid within one year
Obligations under finance lease and hire purchase contracts within one year
Payments received on account within one year
Trade creditors within one year
Bills of exchange within one year
Amounts owed to group undertakings and other participating interests within one year
Amounts owed to subsidiaries within one year
Amounts owed to parent undertaking within one year
Amounts owed to joint-ventures within one year
Amounts owed to associates within one year
Amounts owed to other participating interests within one year
Amounts owed to related parties within one year
Taxation and social security due within one year
Corporation tax due within one year
VAT due within one year
Foreign tax due within one year
Other taxation and social security within one year
Government grants within one year
Accruals and deferred income within one year
Unpaid contributions to pension schemes within one year
Dividends proposed, creditors due within one year
Dividends proposed, ordinary shares, creditors due within one year
Dividends proposed, cumulative preference shares, creditors due within one year
Loans from directors within one year
Other creditors due within one year
Other creditors including taxation and social security within one year, subtotal
Amounts owed to group undertakings and participating interests within one year, subtotal
Other creditors subtotals [heading]
Creditors, other than convertible debt
Creditors due after one year, other than convertible debt
Creditors due within one year, other than convertible debt
Secured debts
Borrowings [heading]
Dimension members which identify financial instrument values, level and maturities [heading]
Use currencies dimension to distinguish the currency which applies to a particular item [explanation]
Borrowings
Interest bearing borrowings
Non-interest bearing borrowings
Description of non-interest bearing borrowings
Bank borrowings and overdrafts
Bank borrowings
Bank overdrafts
Bank borrowings and overdrafts, secured
Bank borrowings, secured
Bank overdrafts, secured
Bank borrowings and overdrafts, unsecured
Bank borrowings, unsecured
Bank overdrafts, unsecured
Convertible debt
Debentures and other loans
Unsecured debentures and other loans, total liability
Secured debentures and other loans, total liability
Redeemable preference shares
Other borrowings
Borrowing maturities - further analysis [heading]
Obligations under finance leases and hire purchase contracts - Maturity Profile
Obligations under finance lease and hire purchase contracts within one year
Obligations under finance leases and hire purchase contracts between one to two years
Obligations under finance leases and hire purchase contracts between two to five years
Obligations under finance leases and hire purchase contracts after five years
Analysis of loans by instalments [heading]
Other loans after five years, by instalments
Other loans after five years, not by instalments
Specific loan due after five years [grouping]
Description of specific loan due after five years
Amount of loan due after five years
Creditors and borrowings - further analysis [heading]
Debenture loan / loans issued in the period [grouping]
Description of debenture loan / loans issued in the period
Amount received for debenture loan / loans issued in the period
Debenture loan / loans held by nominees or trustees of the entity [grouping]
Description of debenture loan / loans held by nominees or trustees of the entity
Book value of debenture loan / loans held by nominees or trustees of the entity
Details of convertible debt [grouping]
Description of convertible debt
Redemption date of convertible debt
Amount payable on redemption of convertible debt
Conversion at option of issuer rather than holder
Unusual debt [heading]
Subordinated debt details [grouping]
Description of subordinated debt
Subordinated debt book value
Conditional obligation to pay [grouping]
Description of obligation to pay
Obligation to pay book value
Limited recourse debt [grouping]
Description of limited recourse debt
Limited recourse debt book value
Other unusual debt [grouping]
Description of other unusual debt
Other unusual debt book value
For disclosures on financial instruments, see 'Financial Instruments' note [crossreference]
Trade and other payables [heading]
Dimension members which identify financial instrument values, level and maturities [heading]
Use currencies dimension to distinguish the currency which applies to a particular item [explanation]
Trade and other payables
Loans and receivables [heading]
Dimension members which identify financial instrument values, level and maturities [heading]
Use currencies dimension to distinguish the currency which applies to a particular item [explanation]
Loans and receivables, trade and other receivables
Collateral [heading]
Financial assets pledged as collateral subject to sale or repledging
Financial assets pledged as collateral, total carrying value
Collateral held which may be sold or repledged, total fair value
Collateral held which has been sold or repledged, total fair value
Assets obtained by taking possession of collateral, total carrying value
Financial instruments [heading]
Dimension members which identify financial instrument values, level and maturities [heading]
Use currencies dimension to distinguish the currency which applies to a particular item [explanation]
Derivative financial instruments and hedge accounting [heading]
Derivative financial instruments, asset
Derivatives assets, held for trading
Derivatives assets, designated hedges
Derivatives assets, designated as cash flow hedges
Currency futures, derivatives assets, designated as cash flow hedges
Swaps, derivatives assets, designated as cash flow hedges
Interest rate futures, derivatives assets, designated as cash flow hedges
Options, derivatives assets, designated as cash flow hedges
Forwards & Futures, derivatives assets, designated as cash flow hedges
Currency swaps, derivatives assets, designated as cash flow hedges
Interest rate swaps, derivatives assets, designated as cash flow hedges
Options on currency futures, derivatives assets, designated as cash flow hedges
Options on interest rate swaps (swaptions), derivatives assets, designated as cash flow hedges
Forward foreign exchange contracts, derivatives assets, designated as cash flow hedges
Currency futures/ forward foreign exchange contracts, derivatives assets, designated as cash flow hedges
Options on interest rate futures, derivatives assets, designated as cash flow hedges
Derivatives assets, designated as fair value hedges
Interest rate swaps, derivatives assets, designated as fair value hedges
Currency swaps, derivatives assets, designated as fair value hedges
Swaps, derivatives assets, designated as fair value hedges
Currency futures, derivatives assets, designated as fair value hedges
Options, derivatives assets, designated as fair value hedges
Forwards & Futures, derivatives assets, designated as fair value hedges
Interest rate futures, derivatives assets, designated as fair value hedges
Options on currency futures, derivatives assets, designated as fair value hedges
Forward foreign exchange contracts, derivatives assets, designated as fair value hedges
Options on interest rate futures, derivatives assets, designated as fair value hedges
Currency futures/ forward foreign exchange contracts, derivatives assets, designated as fair value hedges
Options on interest rate swaps (swaptions), derivatives assets, designated as fair value hedges
Derivatives assets, designated as hedges of net investment
Derivative financial instruments, liability
Derivatives liabilities, designated as cash flow hedges
Options, derivatives liabilities, designated as cash flow hedges
Options on interest rate futures, derivatives liabilities, designated as cash flow hedges
Options on currency futures, derivatives liabilities, designated as cash flow hedges
Forward foreign exchange contracts, derivatives liabilities, designated as cash flow hedges
Interest rate swaps, derivatives liabilities, designated as cash flow hedges
Interest rate futures, derivatives liabilities, designated as cash flow hedges
Forwards & Futures, derivatives liabilities, designated as cash flow hedges
Currency swaps, derivatives liabilities, designated as cash flow hedges
Swaps, derivatives liabilities, designated as cash flow hedges
Currency futures, derivatives liabilities, designated as cash flow hedges
Options on interest rate swaps (swaptions), derivatives liabilities, designated as cash flow hedges
Currency futures/ forward foreign exchange contracts, derivatives liabilities, designated as cash flow hedges
Derivatives liabilities, designated as fair value hedges
Forwards & Futures, derivatives liabilities, designated as fair value hedges
Currency futures, derivatives liabilities, designated as fair value hedges
Options, derivatives liabilities, designated as fair value hedges
Interest rate futures, derivatives liabilities, designated as fair value hedges
Swaps, derivatives liabilities, designated as fair value hedges
Currency swaps, derivatives liabilities, designated as fair value hedges
Interest rate swaps, derivatives liabilities, designated as fair value hedges
Options on currency futures, derivatives liabilities, designated as fair value hedges
Options on interest rate futures, derivatives liabilities, designated as fair value hedges
Options on interest rate swaps (swaptions), derivatives liabilities, designated as fair value hedges
Currency futures/ forward foreign exchange contracts, derivatives liabilities, designated as fair value hedges
Forward foreign exchange contracts, derivatives liabilities, designated as fair value hedges
Derivatives liabilities, designated as hedges of net investment
Derivatives liabilities, held for trading
Hedge accounting [heading]
Fair value hedges [heading]
Fair value of financial instruments designated as fair value hedges
Gain (loss) on hedging instruments designated as fair value hedges
Gain (loss) on fair value hedged items attributable to hedged risk
Fair value hedge [grouping]
Description of specific fair value hedge
Fair value of specific financial instruments designated as fair value hedges
Gain (loss) on specific instruments designated as fair value hedges
Gain (loss) on hedged item related to specific fair value hedge attributable to hedged risk
Cash flow hedges [heading]
Fair value of financial instruments designated as cash flow hedges
Gain (loss) from fair value of cash flow hedges, before tax, in statement of total recognised gains and losses
Gain (loss) on reclassification of cash flow hedges to profit or loss from equity, before tax
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
Cash flow hedge [grouping]
Description of specific cash flow hedge
Fair value of specific financial instruments designated as cash flow hedges
Amount arising from specific cash flow hedge recognised in equity
Amount arising from specific cash flow hedge transferred to income from equity
Loss (gain) from ineffectiveness of specific cash flow hedge recognised in profit and loss
For other gains and losses related to hedges of net investments, see 'Statement of Equity - Movement Analysis' [cross-reference]
Other non-derivative financial assets [heading]
Financial assets
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss, designated as upon initial recognition
Financial assets at fair value through profit or loss, classified as held for trading
Derivative financial instruments, assets [heading]
For detailed breakdown and analysis of derivative assets and liabilities, see 'Financial Assets' Note and 'Financial Liabilities' Note [cross-reference]
Held-to-maturity investments
Loans and receivables
For breakdown and detailed analysis of loans and receivables, see 'Loans and Receivables' [cross-reference]
Available-for-sale financial assets
Derecognition of financial assets [grouping]
Description of specific financial assets which do not qualify for derecognition
Carrying amount of specific financial assets which do not qualify for recognition
Carrying amount of liabilities associated with specific financial assets which do not qualify
for recognition
Carrying amount of original financial assets prior to reclassification or transfer
Collateral [heading]
Financial assets pledged as collateral subject to sale or repledging
Financial assets pledged as collateral, total carrying value
Collateral held which may be sold or repledged, total fair value
Collateral held which has been sold or repledged, total fair value
Assets obtained by taking possession of collateral, total carrying value
Analysis of impairment and past due but not impaired for financial assets [heading]
For past due but not impaired analysis, use appropriate dimension members [explanation]
Allowances for credit losses, financial assets [grouping]
Description of specific class of financial asset
Amount recorded in impairment allowance account for specific type of financial asset
Reconciliation of changes in impairment allowance account [grouping]
Description of reconciling item in impairment account
Amount of reconciling item in impairment account
Other non-derivative financial liabilities [heading]
Financial liabilities
Financial liabilities at fair value through profit or loss
Financial liabilities at fair value through profit or loss, classified as held for trading
Other financial liabilities held for trading
Financial liabilities at fair value through profit or loss, designated as upon initial recognition
Other financial liabilities designated at fair value through profit or loss
Contingent considerations, liabilities
Financial guarantee contracts
Derivative financial instruments, liabilities [heading]
For detailed breakdown of 'derivatives financial instruments, liabilities', see 'Derivatives Financial Instruments and Hedge Accounting' note [cross-reference]
Financial liabilities at amortised cost
For detailed breakdown of 'total borrowing', see 'Borrowings' note [cross-reference]
For detailed breakdown of 'trade and other payables', see 'Trade and Other Payables' note [cross-reference]
Other financial liabilities
Other financial liabiliteis designated at fair value through profit or loss
Other financial liabilities held for trading
Other financial liabilities at amortised cost
Accrued liabilities
For borrowings and trade and other payables, see 'Creditors and Borrowings' and 'Trade and Other Payables' notes [cross-reference]
Fair value of financial assets and financial liabilities [heading]
For carrying amount and fair value analysis, use appropriate dimension members [explanation]
Valuation of financial assets and liabilities [heading]
Financial assets valuation [grouping]
Aggregate increase (decrease) in value yet to be recognised arising from difference
between asset fair value and value from valuation technique, start of period
Non-disclosure of financial asset fair value information [grouping]
Description of specific financial assets for which fair value has not been disclosed
Carrying value of specific financial assets for which fair value has not been disclosed
Gain (loss) from derecognition of specific financial assets for which fair value was not disclosed
Financial liabilities value [grouping]
Description of specific type of financial liability
Aggregate increase (decrease) in value yet to be recognised arising from difference between liability fair value and value from valuation technique, start of period
Non-disclosure of financial liability fair value information [grouping]
Description of specific financial liabilities for which fair value has not been disclosed
Carrying value of specific financial liabilities for which fair value has not been disclosed
Carrying value of specific financial liabilities for which fair value was not disclosed and which have been derecognised
Gain (loss) from derecognition of specific financial liabilities for which fair value was not disclosed
Detail of financial instrument gains and losses recognised in the 'Statement of Total Recognised Gains and losses' [heading]
Gain (loss) from movement in hedging reserve
Aggregate gain (loss) on cash flow hedges, net of tax, in statement of total recognised gains and losses
Gain (loss) on hedge of investments in foreign operation, net of tax, in statement of total
recognised gains and losses
Gain (loss) from movement in available for sale reserve
For interest income and expenses on financial assets and liabilities, see 'Finance and Investment' in 'Notes on Profit and Loss' [cross-reference]
For gains and losses on financial assets and liabilities recognised in income, see 'Finance and Investment' in 'Notes on Profit and Loss' [cross-reference]
For risk management, see 'Financial Risk and Capital Management' note under 'Accounting Policies' section [cross-reference]
Provisions for liabilities and charges [heading]
Classes of provisions represented by dimension members
Provisions - movement analysis [heading]
Provisions for liabilities and charges, start of period
Provisions, utilised during period
Provisions, charged (credited) to profit and loss account during period
Provisions, additional amounts provided
Provisions, unwinding of discounted amount
Provisions, charged (credited) to statement of total recognised gains and losses during period
Provisions, increase (decrease) from reclassifications
Provisions, increase (decrease) from fair value adjustments
Provisions, decrease due to passage of time and change in discount rate
Provisions, net amounts arising from the acquisition and disposal of businesses
Provisions, amounts unused and reversed
Provisions, increase (decrease) from exchange adjustments
Provisions, increase (decrease) from transfers from investments
Provisions, increase (decrease) from other transfers
Provisions for liabilities and charges, end of period
Provisions for deferred taxation - further analysis [heading]
Discounted provision for deferred taxation
Undiscounted provision for deferred taxation
Difference between accumulated depreciation and amortisation and capital allowances
Other timing differences
Tax losses available
Discount on provision for deferred taxation
Deferred tax, current asset
Description of reasons why deferred tax asset should be recognised
Deferred tax liability
Called up share capital [heading]
Dimension members which must be used to distinguish total shares and individual share types and classes [heading]
Description of share type
Share capital, authorised
Number of shares authorised
Par value of share
Share capital, allotted, called up and paid
Shares allotted - movement analysis [heading]
Value of shares allotted, start of period
Number of shares, allotted, start of period
Value of shares allotted, increase (decrease) during period
Number of shares allotted, increase (decrease) during period
Consideration received for shares allotted during period
Value of shares allotted, end of period
Number of shares, allotted, end of period
Individual issue of shares [grouping]
Description or reasons for share issue
Number of shares issued
Nominal value of shares issued
Consideration for shares issued
Redeemable preference shares [heading]
Additional description of redeemable preference share, if required
Redemption value, redeemable preference share
Earliest redemption date, redeemable preference share
Definite redemption date, redeemable preference share
Dividend, percentage of par value, redeemable preference share
Dividend, monetary value, redeemable preference share
Date of dividend, redeemable preference share
Winding up value, redeemable preference share
Statement on whether redemption mandatory, at company option or shareholder option
Potential issues of shares [heading]
Number of shares subject to options
Shares subject to options [grouping]
Year of grant of option
Exercise price of option
Exercise period of option
Number of shares covered by option
Rights of shares [heading]
Description of rights to dividends
Description of rights on redemption, including dates and amounts payable
Description of rights on winding up, including priority and amounts
Description of rights to votes
General information on the rights, including classification of the share, variations with circumstance, other matters
Reserves [heading]
Reserves and dividends [heading]
Aggregate dividends paid in the financial year
Aggregate dividends due at balance sheet date
Aggregate dividends proposed before date of approval of accounts and not otherwise disclosed
Revaluation reserve, investment properties
Revaluation reserve
Revaluation reserve, other items
Other aggregate reserves
Capital redemption reserve
Reserve for own shares
Hedging reserve
Other reserves
Fair value / available-for-sale reserve
Profit and loss account reserve
Pension reserve
Minority interest, balance sheet
Statement on treatment for tax purposes of amounts debited or credited to fair value reserve
Total reserves - movement analysis [heading]
Total reserves, start of period
Profit (loss) for the period
Share-related awards, increase (decrease) in total reserves
Premium on share issues - Net
Premium on share issues - Gross
Share issues expenses
Purchase of own shares, decrease (increase) in total reserves
Share dividend alternative, increase (decrease) in total reserves
Redemption of preference shares, decrease (increase) in total reserves
Conversion of exchangeable undated loan capital, increase (decrease) in total reserves
Revaluation of interests in subsidiary undertakings, increase (decrease) in total reserves
Goodwill arising on acquisitions
Goodwill resurrected (lost) on disposal of subsidiaries
Employee share option payments, decrease (increase) in total reserves
Gain (loss) recognised from foreign exchange differences, excluding gains on financial instruments at fair value through profit or loss
Gain (loss) recognised from foreign exchange adjustments on intangible fixed assets
Gain (loss) recognised from foreign exchange adjustments on tangible fixed assets
Gain (loss) recognised from foreign exchange adjustments on interests in joint ventures and associates
Gain (loss) recognised from foreign exchange adjustments on provisions
Gain (loss) recognised from foreign exchange adjustments on overseas subsidiaries
Gain (loss) recognised from other foreign exchange differences
Gain (loss) from tax on exchange adjustments
Revaluation surplus in period
Actuarial gain (loss) recognised in pension schemes
Loss (gain) from deferred tax, total reserves
Deferred tax arising on gains (losses) in pension schemes
Fair value of hedges, increase (decrease) in total reserves
Capitalisation of own reserves, decrease (increase) in total reserves
Dividends withdrawn from total reserves
Total transfer to (from) total reserves
Total reserves, end of period
Share premium account - movement analysis [heading]
Share premium account, start of period
Share-related awards, increase (decrease) in share premium account
Premium on share issues, share premium account - Net
Premium on share issues, share premium account - Gross
Share issues expenses, share premium account
Purchase of own shares, decrease (increase) in share premium account
Share dividend alternative, increase (decrease) in share premium account
Redemption of preference shares, decrease (increase) in share premium account
Conversion of exchangeable undated loan capital, increase (decrease) in share premium account
Gain (loss) from exchange adjustments, share premium account
Transfer from (to) share premium account
Share premium account, end of period
Revaluation reserve - movement analysis [heading]
Revaluation reserve, start of period
Revaluation reserve, end of period
Revaluation reserve, properties - movement analysis [heading]
Revaluation reserve, properties
Revaluation reserve, investment properties - movement analysis [heading]
Revaluation reserve, investment properties, start of period
Revaluation reserve, investment properties, end of period
Revaluation reserve, other items - movement analysis [heading]
Revaluation reserve, other items, start of period
Revaluation reserve, other items, end of period
Acquisition and merger reserve - movement analysis [heading]
Acquisition and merger reserve, start of period
Charge in relation to share-related awards, acquisition and merger reserve
Premium on share issues, acquisition and merger reserve - Net
Premium on share issues, acquisition and merger reserve - Gross
Share issues expenses, acquisition and merger reserve
Share dividend alternative, acquisition and merger reserve
Acquisition and merger reserve, end of period
Equity reserve - movement analysis [heading]
Equity reserve
Other aggregate reserves - movement analysis [heading]
Other aggregate reserves, start of period
Other aggregate reserves, end of period
Capital redemption reserve - movement analysis [heading]
Capital redemption reserve, start of period
Capital redemption reserve, end of period
Own shares reserve - movement analysis [heading]
Reserve for own shares, start of period
Reserve for own shares, end of period
Hedging reserve - movement analysis [heading]
Hedging reserve, start of period
Fair value of hedges, increase (decrease) in own shares reserve
Transfer from (to) hedging reserve
Hedging reserve, end of period
Foreign exchange translation account - movement analysis [heading]
Foreign exchange translation reserve, start of period
Gain (loss) recognised from foreign exchange differences, excluding gains on financial instruments at fair value through profit or loss
Gain (loss) recognised from foreign exchange adjustments on intangible fixed assets
Gain (loss) recognised from foreign exchange adjustments on tangible fixed assets
Gain (loss) recognised from foreign exchange adjustments on interests in joint ventures and associates
Gain (loss) recognised from foreign exchange adjustments on provisions
Gain (loss) recognised from foreign exchange adjustments on overseas subsidiaries
Gain (loss) recognised from other foreign exchange differences
Gain (loss) from tax on exchange adjustments
Transfer from (to) foreign exchange translation account
Foreign exchange translation reserve, end of period
Fair value / Available-for-sale reserve - movement analysis [heading]
Fair value / available-for-sale reserve, start of period
Fair value / available-for-sale reserve, end of period
Profit and loss account reserve - movement analysis [heading]
Profit and loss account reserve, start of period
Profit (loss) for the period
Total dividend payment
Goodwill arising on acquisitions
Goodwill resurrected (lost) on disposal of subsidiaries
Actuarial gain (loss) recognised in pension schemes
Total transfer to (from) profit and loss account reserve
Transfer to (from) profit and loss account reserve from (to) share premium account
Transfer to (from) profit and loss account reserve from (to) foreign exchange translation account
Transfer to (from) profit and loss account reserve from (to) hedging reserve
Transfer to (from) profit and loss account reserve from (to) other reserves
Profit and loss account reserve, end of period
Pension reserve and profit and loss reserve [heading]
Pension reserve
Increase (decrease) in pension reserve
Other reserves - movement analysis [heading]
Other reserves, start of period
Other reserves, end of period
Cumulative goodwill [heading]
Cumulative goodwill written off against reserves - Net
Contingent liabilities and assets [heading]
Amount outstanding on guaranteed overdrafts of subsidiaries
Unsecured guarantees by subsidiaries to third parties
For contingent consideration liabilities classed as financial instruments, see 'Financial Instruments' note [cross-reference]
Commitments and guarantees [heading]
Commitments under non-cancellable operating leases [heading]
Commitments under non-cancellable operating leases, land and buildings
Land and buildings operating leases expiring within one year
Land and buildings operating leases expiring between two and five years
Land and buildings operating leases expiring after five years
Commitments under non-cancellable operating leases, other items
Other operating leases expiring within one year
Other operating leases expiring between two and five years
Other operating leases expiring after five years
Commitments under non-cancellable operating leases, total
Operating leases expiring within one year
Operating leases expiring between two and five years
Operating leases expiring after five years
Assets with non-recourse finance arrangements [grouping]
Description of asset with non-recourse finance arrangement
Gross value of asset with non-recourse finance arrangement
Finance deducted for asset with non-recourse finance arrangement
Interest payments for asset with non-recourse finance arrangement
Factoring and other charges for asset with non-recourse finance arrangement
Substance of transactions and unusual assets and liabilities [heading]
Substance of transactions [grouping]
Description of a transaction underlying the financial statements and its commercial effect
Unusual assets and liabilities [grouping]
Description of unusual asset or liability
Sale and repurchase agreements [heading]
Sale and repurchase arrangements which are not financing transactions [grouping]
Description of sale and repurchase arrangement which is not a financing transaction
Sale and repurchase arrangements based on a secured loan [grouping]
Description of sale and repurchase arrangement based on a secured loan
Sale and repurchase arrangements under which seller has a different asset [grouping]
Description of sale and repurchase arrangement under which seller has a different asset
Securitisations [heading]
Securitised assets, gross
Securitisation reported under linked presentation [grouping]
Description of assets securitised
Income (expense) recognised from securitisation in period
Loan transfers [heading]
Loans outstanding subject to loan transfer arrangements
Loan transfer reported under linked presentation [grouping]
Description of main terms of loan transfer arrangement
Loans transferred and outstanding, gross
Profit (loss) from loan transfer arrangement
Post balance sheet event [grouping]
Description of post balance sheet event and estimate of its financial effect
Off balance sheet arrangement [grouping]
Description of off balance sheet arrangement and its financial impact
Dimension members which may be used with cash flow items [heading]
Total for all operating activities [default]
Continuing operations, including acquisitions
Acquisitions
Continuing operations, excluding acquisitions
Discontinued operations
Taxation paid
UK corporation tax paid
Foreign tax paid
Other UK tax paid
Defined contribution scheme [heading]
Dimension items used to distinguish different pension schemes [heading]
Name of defined contribution scheme
Defined benefit scheme [heading]
Dimension items used to distinguish different pension schemes [heading]
Name of defined benefit scheme
Defined benefit schemes overall assets and liabilities [heading]
Liability arising from pension schemes that are wholly unfunded
Liability arising from pension schemes that are wholly or partly funded
Explanation for any difference between the net asset (liability) for all schemes shown in the
balance sheet and the total across individual schemes
Employee share ownership plan [grouping]
Name of ESOP trust
Description of ESOP trust
Decrease in shareholders’ funds related to shares in individual ESOP trust which have not
yet been vested unconditionally in employees
Deduction from aggregate dividends for dividends for individual ESOP trust
Employee benefit trust [grouping]
Name of employee benefit trust
Share-based payments [heading]
Share-based payment schemes [heading]
Use dimensions to identify individual share-based payment schemes [heading]
Name of share-based arrangement
Number of share options [heading]
Number of share options outstanding, start of period
Number of share options granted during the period
Number of share options forfeited during the period
Number of share options exercised during the period
Number of share options expired during the period
Number of share options outstanding, end of period
Number of share options exercisable
Fair value of grants during the period [heading]
Fair value of options granted during the period [grouping]
Type of option, share based payment scheme
Weighted average fair value of options granted during the period at measurement date
Weighted average fair value per option of options granted during the period at measurement date
Fair value of equity instruments other than options granted during the period [grouping]
Weighted average fair value of equity instruments other than options granted during the period at measurement date
Charges and liabilities arising from share-based payments [heading]
Charge (credit) arising from share-based payments
Dimension members used to represent restated information [heading]
Prior period and policy change adjustments general free-text comment
Names of the related parties involved in the transaction
Description of the relationship between the parties
Description of the transaction and general amounts involved
Amount due from (to) related party
Provision for doubtful debt due from related party
Amount written off in period in respect of debt due from related party
Principal currency used in business report
Use currencies dimension to identify currency [explanation]
Exchange rate used against sterling
Description of type and means of measurement of rate against sterling
Name of business segment
Parent of largest group in which results are consolidated [grouping]
Name of parent of largest group in which results are consolidated
Parent of smallest group in which results are consolidated [grouping]
Name of parent of smallest group in which results are consolidated
Ultimate parent entity or controlling party [grouping]
Name of controlling party
Controlling party is ultimate controlling party
Statement that ultimate controlling party is not known
Related party transaction exemption is being claimed
Subsidiary [heading]
Dimension members which identify subsidiaries [heading]
Name of subsidiary
Principal activity, subsidiary
Description of subsidiary
Country of incorporation, subsidiary
Use countries dimension to identify country [explanation]
Principal area of operation, subsidiary
Accounting period, subsidiary
Percentage of subsidiary held
Included in consolidation, subsidiary
Reason for exclusion from the consolidation
Use dimension members to identify quasi-subsidiaries [explanation]
Joint-venture [heading]
Dimension members which identify joint-ventures [heading]
Name of joint-venture
Principal activity, joint-venture
Description of joint-venture
Country of incorporation, joint-venture
Use countries dimension to identify country [explanation]
Percentage of joint-venture held
Associate [heading]
Dimension members which identify associates [heading]
Name of associate
Principal activity, associate
Description of associate
Country of incorporation, associate
Use countries dimension to identify country [explanation]
Percentage of associate held
Statement on scope of Companies Act Schedule Five disclosures
For subsidiaries not included in the consolidation, see 'Subsidiaries' note [crossreference]
Transactions with subsidiaries, joint-ventures or associates which are not recognised [grouping]
Description of transaction which is artificial or lacks substance and which leads to no gain or loss being recognised
Membership of unlimited company [grouping]
Name of unlimited company
Membership of qualifying partnership [grouping]
Name of qualifying partnership