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stringclasses 11
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|---|---|---|---|---|---|---|
Wholesale Trade - Others Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Sales of trading goods | Wholesale Trade - Others |
Retail Trade - Handphones, Simcards and Off The Shelf Software Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Sales of trading goods | Retail Trade - Handphones, Simcards and Off The Shelf Software |
Retail Trade - Others Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Sales of trading goods | Retail Trade - Others |
Other Merchandise Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Sales of trading goods | Other Merchandise |
Professional Services Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Services rendered | Professional Services |
Food, Beverage and Catering Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Services rendered | Food, Beverage and Catering |
Transportation Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Services rendered | Transportation |
Logistics and Warehousing Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Services rendered | Logistics and Warehousing |
Other Services Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Services rendered | Other Services |
Adjustments to Sales - Discounts Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Sales adjustments | Adjustments to Sales - Discounts |
Adjustments to Sales - Sales Returned Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Sales adjustments | Adjustments to Sales - Sales Returned |
Adjustments to Sales - Others Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Sales adjustments | Adjustments to Sales - Others |
Uncategorised Operating Income Credit | Revenue/Income (by function) | Credit | Revenue | Revenue | Other revenue | Uncategorised Operating Income |
Purchases for Raw Materials Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Purchases for Raw Materials |
Purchases for Semi-finished Goods Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Purchases for Semi-finished Goods |
Purchases for Components and Parts Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Purchases for Components and Parts |
Purchases for Packaging Materials Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Purchases for Packaging Materials |
Purchases for Work in Progress Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Purchases for Work in Progress |
Purchases for Finished Goods Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Purchases for Finished Goods |
Shipping and Freight Forwarding for Production Materials - Local Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Shipping and Freight Forwarding for Production Materials - Local |
Shipping and Freight Forwarding for Production Materials - International Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Shipping and Freight Forwarding for Production Materials - International |
Handling and Warehousing For Production Materials Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Handling and Warehousing For Production Materials |
Other Freight and Transport Charges For Production Materials Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Production for Manufacturing | Other Freight and Transport Charges For Production Materials |
Purchases For Merchandise Trade - Wholesale Merchandise - Handphones, Simcards and Off The Shelf Software Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Purchases For Merchandise Trade - Wholesale Merchandise - Handphones, Simcards and Off The Shelf Software |
Purchases For Merchandise Trade - Wholesale Merchandise - Others Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Purchases For Merchandise Trade - Wholesale Merchandise - Others |
Purchases For Merchandise Trade - Retail Merchandise - Handphones, Simcards and Off The Shelf Software Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Purchases For Merchandise Trade - Retail Merchandise - Handphones, Simcards and Off The Shelf Software |
Purchases For Merchandise Trade - Retail Merchandise - Others Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Purchases For Merchandise Trade - Retail Merchandise - Others |
Shipping and Freight Forwarding for Merchandise Trade - Local Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Shipping and Freight Forwarding for Merchandise Trade - Local |
Shipping and Freight Forwarding for Merchandise Trade - International Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Shipping and Freight Forwarding for Merchandise Trade - International |
Handling and Warehousing For Merchandise Trade Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Handling and Warehousing For Merchandise Trade |
Other Freight and Transport Charges For Merchandise Trade Debit | Cost/Expense (by function) | Debit | Direct Cost | Cost of Sales | Cost of Sales for Merchandise Trade | Other Freight and Transport Charges For Merchandise Trade |
Realised Foreign Exchange Gain Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Foreign exchange Gain | Realised Foreign Exchange Gain |
Unrealised Foreign Exchange Gain Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Foreign exchange Gain | Unrealised Foreign Exchange Gain |
Realised Foreign Exchange Gain (Non-Trade) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Foreign exchange Gain | Realised Foreign Exchange Gain (Non-Trade) |
Unrealised Foreign Exchange Gain (Non-Trade) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Foreign exchange Gain | Unrealised Foreign Exchange Gain (Non-Trade) |
Dividend Income - From Companies in Singapore Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Dividend Income | Dividend Income - From Companies in Singapore |
Dividend Income - From Companies outside Singapore Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Dividend Income | Dividend Income - From Companies outside Singapore |
Rental Income Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Rental Income | Rental Income |
Other Finance Income Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Other Finance Income | Other Finance Income |
Income from Royalties Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Royalties, Licences and Franchise Fees | Income from Royalties |
Income from Licenses Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Royalties, Licences and Franchise Fees | Income from Licenses |
Income from Franchise Fees Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Royalties, Licences and Franchise Fees | Income from Franchise Fees |
Government Grants - Capital Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Government grants | Government Grants - Capital Assets |
Government Grants - Revenue Expenses Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Government grants | Government Grants - Revenue Expenses |
Real Estate Investment Trust Income Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Trust Income | Real Estate Investment Trust Income |
Other Trust Income Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Trust Income | Other Trust Income |
Gain on Disposal of Property (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Property (Own Usage) |
Gain on Disposal of Plant and Equipment (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Plant and Equipment (Own Usage) |
Gain on Disposal of Biological Assets (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Biological Assets (Own Usage) |
Gain on Disposal of Exploration and Evaluation Assets (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Exploration and Evaluation Assets (Own Usage) |
Gain on Disposal of Assets under Construction Progress Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Assets under Construction Progress |
Gain on Disposal of Other Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Other Assets |
Gain on Disposal of Investment Properties Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Investment Properties |
Gain on Disposal of Exploration and Evaluation Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Exploration and Evaluation Assets |
Gain on Disposal of Biological Asset Investments Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Biological Asset Investments |
Gain on Disposal of Other Tangible Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Asset | Gain on Disposal of Other Tangible Assets |
Gain on Disposal of Intellectual Property Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Intangible Assets | Gain on Disposal of Intellectual Property Assets |
Gain on Disposal of Copyrights and Patents Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Intangible Assets | Gain on Disposal of Copyrights and Patents |
Gain on Disposal of Software Codes Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Intangible Assets | Gain on Disposal of Software Codes |
Gain on Disposal of Licenses And Franchises Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Intangible Assets | Gain on Disposal of Licenses And Franchises |
Gain on Disposal of Right of Use Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Intangible Assets | Gain on Disposal of Right of Use Assets |
Gain on Disposal of Goodwill Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Intangible Assets | Gain on Disposal of Goodwill |
Gain on Disposal of Other Intangible Assets NEC Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Intangible Assets | Gain on Disposal of Other Intangible Assets NEC |
Gain on Disposal of Subsidiaries Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Subsidiaries |
Gain on Disposal of Associates Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Associates |
Gain on Disposal of Joint Ventures Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Joint Ventures |
Gain on Disposal of Share Investments (FVTPL) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Share Investments (FVTPL) |
Gain on Disposal of Share Investments (FVOCI) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Share Investments (FVOCI) |
Gain on Disposal of Bond Investments (FVTPL) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Bond Investments (FVTPL) |
Gain on Disposal of Bond Investments (FVOCI) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Bond Investments (FVOCI) |
Transfer In Fair Value Gain From Reserve on Disposal of Debt Security Investments (FVOCI) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Transfer In Fair Value Gain From Reserve on Disposal of Debt Security Investments (FVOCI) |
Gain on Disposal of Other Investments and Other Financial Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain on Disposal of Investments | Gain on Disposal of Other Investments and Other Financial Assets |
Income From Discontinued Operations Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Income From Discontinued Operations | Income From Discontinued Operations |
Income From Waiver of Liabilities Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Income From Waiver of Liabilities | Income From Waiver of Liabilities |
Other Income From Sales of Scrapped Materials Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Other Income | Other Income From Sales of Scrapped Materials |
Other Income From Reimbursement from Insurance Policies Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Other Income | Other Income From Reimbursement from Insurance Policies |
Other Income From Contractual Fines and Penalties Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Other Income | Other Income From Contractual Fines and Penalties |
Other Income Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Other Income | Other Income |
Gain from Reversal of Impairment of Property (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment | Gain from Reversal of Impairment of Property (Own Usage) |
Gain from Reversal of Impairment of Plant and Equipment (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment | Gain from Reversal of Impairment of Plant and Equipment (Own Usage) |
Gain from Reversal of Impairment of Biological Assets (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment | Gain from Reversal of Impairment of Biological Assets (Own Usage) |
Gain from Reversal of Impairment of Exploration and Evaluation Assets (Own Usage) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment | Gain from Reversal of Impairment of Exploration and Evaluation Assets (Own Usage) |
Gain from Reversal of Impairment of Assets under Construction Progress Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment | Gain from Reversal of Impairment of Assets under Construction Progress |
Gain from Reversal of Impairment of Other Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment | Gain from Reversal of Impairment of Other Assets |
Gain from Reversal of Impairment of Intellectual Property Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Intangible Assets | Gain from Reversal of Impairment of Intellectual Property Assets |
Gain from Reversal of Impairment of Copyrights and Patents Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Intangible Assets | Gain from Reversal of Impairment of Copyrights and Patents |
Gain from Reversal of Impairment of Software Codes Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Intangible Assets | Gain from Reversal of Impairment of Software Codes |
Gain from Reversal of Impairment of Licenses And Franchises Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Intangible Assets | Gain from Reversal of Impairment of Licenses And Franchises |
Gain from Reversal of Impairment of Right of Use Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Intangible Assets | Gain from Reversal of Impairment of Right of Use Assets |
Gain from Reversal of Impairment of Other Intangible Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Intangible Assets | Gain from Reversal of Impairment of Other Intangible Assets |
Gain from Reversal of Impairment of Bond Investments (FVOCI) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Investments | Gain from Reversal of Impairment of Bond Investments (FVOCI) |
Gain from Reversal of Impairment of Other Investments (FVOCI) Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Investments | Gain from Reversal of Impairment of Other Investments (FVOCI) |
Gain from Reversal of Impairment of Subsidiaries Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Subsidiaries | Gain from Reversal of Impairment of Subsidiaries |
Gain from Reversal of Impairment of Other Investments Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Other Investments | Gain from Reversal of Impairment of Other Investments |
Gain from Reversal of Impairment of Inventories Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Inventories | Gain from Reversal of Impairment of Inventories |
Gain from Reversal of Impairment of Trade and Other Receivables Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Trade and Other Receivables | Gain from Reversal of Impairment of Trade and Other Receivables |
Gain from Reversal of Impairment of Other Assets Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gain from Reversal of Impairment of Other Assets NEC | Gain from Reversal of Impairment of Other Assets |
Gain from Fair Value Adjustment of Investment Properties Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gains from Fair Value Adjustment of Assets | Gain from Fair Value Adjustment of Investment Properties |
Gain from Fair Value Adjustment of Exploration and Evaluation Asset Investments Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gains from Fair Value Adjustment of Assets | Gain from Fair Value Adjustment of Exploration and Evaluation Asset Investments |
Gain from Fair Value Adjustment of Biological Asset Investments Credit | Revenue/Income (by function) | Credit | Other Income | Other Income | Gains from Fair Value Adjustment of Assets | Gain from Fair Value Adjustment of Biological Asset Investments |