ssm taxonomy illustrated (ssmt_20131231)

Suruhanjaya Syarikat Malaysia

Taxonomy Illustrated for Companies Act;

Malaysian Financial Reporting Standard;

and Private Entity Reporting Standards.

ssmt_20131231 (Version 1.0)

This document represents a hierarchical view of the taxonomy based on

CA, MFRS and PERS elements and its relationships in a non-technical

manner. It is meant for information purpose and viewing the taxonomy

in a simple manner.

ssmt_20131231

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Acknowledgment

The format of this document is based on and adapted from the IFRS Taxonomy 2012

Illustrated © IASB XBRL.

Introduction

SSMT 2013 Illustrated caters to financial reporting disclosure requirements for the

following type of entities through the use of different entry-points:

(a) Companies Act 1965 / New Companies Bill;

(b) Listed companies and its subsidiaries using Malaysian Financial Reporting

Standards (MFRS);

(c) Non-listed companies using Private Entity Reporting Standards (PERS); and

(d) The return of solvent Exempt Private Company (EPC).

The SSMT is using the 2012 version of the IFRS Taxonomy (IFRS Taxonomy 2012) as

issued by the IFRS Foundation as its base taxonomy. The IFRS Taxonomy 2012 can

be found on the IFRS Foundation website at the following link:

http://www.ifrs.org/XBRL/IFRS-Taxonomy/IFRS-Taxonomy-2012/Pages/IFRS-

Taxonomy-2012-files.aspx

http://www.ifrs.org/XBRL/IFRS-Taxonomy/IFRS-Taxonomy-2012/Pages/IFRS-Taxonomy-2012-files.aspx

http://www.ifrs.org/XBRL/IFRS-Taxonomy/IFRS-Taxonomy-2012/Pages/IFRS-Taxonomy-2012-files.aspx

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Explanation about the SSMT 2013 Illustrated

This section explains the format and content of the SSMT Illustrated and it is used

throughout this document.

Column

1 2 3 4

Label Disclosure Format Reference

[110000] Statement of comprehensive income, by function of expense

Statement of Comprehensive Income [abstract]

Revenue X monetary duration , credit

MFRS 101 . 82 a

MFRS 101 . 103

MFRS 101 . 102

MFRS 118 . 35 b

Cost of sales (X) monetary duration , debit MFRS 101 . 99

MFRS 101 . 103

Gross profit X monetary duration , credit MFRS 101 . 103

Column 1: Presentation hierarchy

The first column represents the hierarchy of the elements under the Companies Act

and financial statements.

Column headings represent the groups or extended link roles (ELRs) which

starts with a six-digit artificial number and is highlighted in yellow colour. This

artificial number is to provide easy viewing and sorting of each section in a

proper order.

The rows below column headings represent the elements which belong to the

respective ELRs.

Differences between entry points

Please refer to Appendix A and SSM Basic XBRL Filing Manuals for further details

and suggested submission processes for comments.

Column 2: Monetary presentation with calculation

The second column will only appear if the monetary value is with basic calculation

checks. The item may appear as follows:

Format Disclosure

X With positive monetary value

(X) With negative monetary value

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Column 3: Element properties / Enumerations / Disclosure format

The third column represents basic characteristics of data elements defined in the

taxonomy. Under the Companies Act items, enumerations are used to pre-define a set

of values to the elements as answer. For example, company financial statements is

audited or unaudited only contains answers of audited or unaudited. Brief explanation

of other formats is provided as follows:

Properties Explanation Examples of data element

1 Abstract Indicates as a header in the

hierarchy

Company Activity [abstract]


2 Axis Indicates an axis on two-dimensional disclosure

Subsidiaries [axis] Components of equity [axis]

3 Credit or

Debit

‘Natural’ balance of a

monetary element

Property, plant and equipment

(a debit item) Revenue (a credit item)

4 Date Date with formatted value

of YYYY-MM-DD

Date of Director's Report

Date of circulation of financial statements to members

5 Domain members

Sub-classes of axis in a table

Entity's total for related parties [member]

Equity attributable to owners of parent [member]

6 Instant or

Duration

Indicates the disclosure at a

particular time (instant) or covers a certain period of time (duration)

Date of circulation of financial

statements to members (an instant item)

Profit (loss) (a duration item)

7 Line items Indicates the beginning of a

series of disclosure for a table

Statement of changes in equity

[line items] Disclosure of revenue [line

items]

8 Monetary Indicates monetary value Cost of sales Other income

9 Per share Per share value Basic earnings (loss) per share from continuing operations

Diluted earnings (loss) per share from discontinued

operations

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Properties Explanation Examples of data element

10 Positive integer

Positive number Executive (involved in decision making)

Non executive

11 Shares Indicates that the disclosure format is a number of shares

Number of shares issued and fully paid

Other changes in the number of

shares issued and fully paid

12 Table Indicates the beginning of a two-dimensional disclosure

Statement of changes in equity [table]

Disclosure of transaction between related parties [table]

13 Text block Indicates the disclosure format is a text block

Description of principal activities of company for

financial year end submission (text block);

Disclosure of property, plant and equipment (text block)

14 Total Summation of other elements (denoted by the

indentation)

Total equity Total revenue

Column 4: References

The fourth column indicates the corresponding references to taxonomy elements

which is based on the Companies Act, New Companies Bill, MFRS, PERS or other

regulations. They include the regulation name, number, relevant sections of the

regulation. An element can have multiple references.

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Content Page

[010000] Filing Information √

General √

Company Activity √

Officers during Financial Period √

Particulars during Financial Period √

Involvement in Stock Exchange during Financial Period √

Financial Reporting Status √

[020000] Director’s Report √

[030000] Statement by Directors √

[040000] Directors’ Business Review √

[050000] Exempt Private Company √

[060000] Auditor’s Report to Members / Auditor’s Statement √

MFRS

[110000] Statement of comprehensive income, by function of expense √

[120000] Statement of comprehensive income, by nature of expense √

[210000] Statement of financial position √

[310000] Statement of changes in equity √

[410000] Statement of cash flows - Indirect √

[420000] Statement of cash flows - Direct √

[801000] Notes - Corporate information √

[802000] Notes - Summary of significant accounting policies √

[803000] Notes - Critical accounting estimates and judgements √

[804000] Notes - Revenue √

[805000] Notes - Finance Income √

[806000] Notes - Other income √

[807000] Notes - Finance Costs √

[808000] Notes - Profit or loss before tax √

[809000] Notes - Employee Benefits Expense √

[810000] Notes - Key management personnel compensation √

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[811000] Notes - Income tax expense √

[812000] Notes - Earnings / loss per share √

[813000] Notes - Property, plant and equipment √

[814000] Notes - Investment property √

[815000] Notes - Intangible assets √

[816000] Notes - Investment in subsidiaries, associates and joint ventures √

[817000] Notes - Deferred tax √

[818000] Notes - Trade and other receivables √

[819000] Notes - Inventories √

[820000] Notes - Cash and cash equivalents √

[821000] Notes - Provisions √

[822000] Notes - Borrowings √

[823000] Notes - Trade and other payables √

[824000] Notes - Share capital √

[825000] Notes - Other reserves √

[826000] Notes - Retained earnings √

[827000] Notes - Post employment benefit obligation √

[828000] Notes - Related party transactions √

[829000] Notes - Commitments √

[830000] Notes - Contingencies √

[831000] Notes - Financial Instruments √

[832000] Notes - Other comprehensive income √

[833000] Notes - Other assets √

[834000] Notes - Other liabilities √

[835000] Notes - Other transactions with owners √

[836000] Notes - Other changes in equity √

[837000] Notes - Other adjustments for non cash items √

[838000] Notes - Other changes in working capital √

[839000] Notes - Other operating activities √

[840000] Notes - Other investing activities √

[841000] Notes - Other financing activities √

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[842000] Notes - Other cash receipts from operating activities √

[843000] Notes - Other cash payments from operating activities √

[844000] Notes - Other notes √

PERS

[110000] Income statement, by function of expense √

[120000] Income statement, by nature of expense √

[210000] Balance Sheet √

[310000] Statement of changes in equity √

[410000] Statement of cash flows - Indirect √

[420000] Statement of cash flows - Direct √

[801000] Notes - Corporate information √

[802000] Notes - Summary of significant accounting policies √

[803000] Notes - Critical accounting estimates and judgements √

[804000] Notes - Revenue √

[805000] Notes - Financial Income √

[806000] Notes - Other Income √

[807000] Notes - Finance costs √

[808000] Notes - Profit before tax √

[809000] Notes - Employee Benefits Expense √

[810000] Notes - Key management personnel compensation √

[811000] Notes - Income tax expense √

[812000] Notes - Property, plant and equipment √

[813000] Notes - Investment property √

[814000] Notes - Intangible assets √

[815000] Notes - Investments in subsidiaries, associates and joint ventures √

[816000] Notes - Deferred tax √

[817000] Notes - Trade and other receivables √

[818000] Notes - Inventories √

[819000] Notes - Cash and cash equivalents √

[820000] Notes - Borrowings √

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[821000] Notes - Trade and other payables √

[822000] Notes - Share capital √

[823000] Notes - Other reserves √

[824000] Notes - Related party transactions √

[825000] Notes - Commitments √

[826000] Notes - Contingencies √

[827000] Notes - Other assets √

[828000] Notes - Other liabilities √

[829000] Notes - Other changes in equity √

[830000] Notes - Other adjustments for non cash items √

[831000] Notes - Other changes in working capital √

[832000] Notes - Other operating activities √

[833000] Notes - Other investing activities √

[834000] Notes - Other financing activities √

[835000] Notes - Other cash receipts from operating activities √

[836000] Notes - Other cash payments from operating activities √

[837000] Notes - Other notes √

[901000] Axis – Retrospective application and retrospective restatement √

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Label Properties / Enumerations Reference

[010000] Filing Information

General [abstract]

Company registration number duration , [0-9][0-9][0-9][0-9][0-9][0-9][0-9][a-z|A-Z]

[ CA 65 ; 121 ; 1 ]

Name of company duration , text block [ CA 65 ; 121 ; 1 ]

Former name of company duration , text block [ CA 65 ; 121 ; 1A

]

Financial year end date for current submission

instant , Date type (2012-12-01)

[ CA 65 ; 4 ]

Financial year start date for current submission


[ CA 65 ; 4 ]

Description of reason for using longer or shorter reporting period

duration , text block

Other reporting currency used duration , (Yes) (No)

Description of presentation for other reporting currency

duration , text block [ CA 65 ; 6 ;

Schedule 9]

Date of presentation currency conversion


Level of rounding used in financial statement

duration ,

(Actual) (In thousand ('000')) (In million ('000,000')) (In billion

('000,000,000'))

[ MFRS ; 51 ; e ]

(Sdn. Bhd.) [ CA 65 ; 22 ; 4 ]

Company status duration , (Bhd.) [ CA 65 ; 22 ; 3 ]

(Sdn.) [ CA 65 ; 22 ; 4 ]

(Share) [ CA 65 ; 14 ; 2 ; a ]

Type of formation duration , (Guarantee) [ CA 65 ; 14 ; 2 ; b ]

(Unlimited) [ CA 65 ; 14 ; 2 ; d ]

Address of registered office duration , text block [ CA 65 ; 120 ; 1 ]

Location of registered office duration , text block [ CA 65 ; 120 ; 1 ]

Town of registered office duration , text block [ CA 65 ; 120 ; 1 ]

Postcode of registered office duration , text block [ CA 65 ; 120 ; 1 ]

State of registered office duration , text block [ CA 65 ; 120 ; 1 ]

Tel. no. of registered office duration , text block

Fax no. of registered office duration , text block

Email address of registered office duration , text block

Web address of registered office duration , text block

Principal place of business duration , text block [ CA 65 ; Schedule 8, Part II]

Location of principal place of business

duration , text block [ CA 65 ; Schedule 8, Part II]

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Town of principal place of business


Postcode of principal place of business


State of principal place of business


Tel. no. of principal place of business


Fax no. of principal place of business


Email address of principal place of business


Web address of principal place of business


Company Activity [abstract]

Description of principal activities of company for financial year end submission


First MSIC code to suit principal activities for financial year end submission

duration , [0-9][0-9][0-9][0-9][0-9]

Second MSIC code to suit company activities for financial year end submission

duration , [0-9][0-9][0-9][0-9][0-9]

Third MSIC code to suit company activities for financial year end submission

duration , [0-9][0-9][0-9][0-9][0-9]

Officers during Financial Period [abstract]

List of directors and managers during financial year

duration , text block [ CA 65 ; 169 ; 6 ; a ]

List of company secretary during financial year

duration , text block [ CA 65 ; 39 ; 3 ]

Particulars during Financial Period [abstract]

Date of financial statements approved by Board of Directors

instant , Date type (2012-12-01) [ CA 65 ; 169 ; 1 ]

Date of circulation of financial statements to members

instant , Date type (2012-12-01) [ CA 65 ; 170 ]

Disclosure of financial statements audit status

duration , (Audited) (Unaudited)

[ CA 65 ; 169 ; 4 ]

Audit firm number duration , [0-9][0-9][0-9][0-9][0-9][0-9]

[ CR 66 ; 8A ; 2 ; b ]

Name of audit firm duration , text block [ CR 66 ; 8A ; 2 ; a ]

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Audit partner responsible signing off auditors report or auditors statement

duration , text block [ CR 66 ; 8A ; 2e ]

Type of submission for current financial year

duration , (Financial Statements) (EPC)

[ CA 65 ; 4 ; 165A ]

Disclosure of consolidated financial statements preparation

duration , (Consolidated) (Separate)

[ CA 65 ; 5 ;

Schedule 9]

Disclosure of subsidiary exemption from coinciding financial year end with holding company

duration , (Yes) (No)

[ CA 65 ; 168 ; 2 ]

Disclosure of type of subsidiary exempted from coinciding financial year end with holding company

duration ,

(Local subsidiary) (Foreign subsidiary) (Both local and foreign subsidiary)

Disclosure of subsidiaries [abstract]

Disclosure of subsidiaries [table]

duration , Table

Subsidiaries [axis] duration , axis

Entity's total for subsidiaries [member]

duration , member

Subsidiaries [member]

duration , member

Subsidiary one [member]

duration , member

Subsidiary two [member]

duration , member

Subsidiary three [member]

duration , member

Subsidiary four [member]

duration , member

Subsidiary five [member]

duration , member

Disclosure of subsidiaries [line items]

duration , line items

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Local subsidiary company [abstract]

Company registration number of local subsidiary

duration , [0-9][0-9][0-9][0-9][0-9][0-9][0-9][a-z|A-Z]

[ CA 65 ; 121 ; 1 ]

Name of subsidiary duration , text block

Description of reason why using different reporting date or period for subsidiary


Date of approval for local subsidiary


Foreign subsidiary company [abstract]

Name of foreign subsidiary duration , text block

Country of incorporation of foreign subsidiary


Description of reason why using different reporting date or period for foreign subsidiary


Date of approval for foreign subsidiary


Type of holding by the company duration ,

(Holding company) (Ultimate holding

company) (Both Holding and

Ultimate Holding company)

(Not Applicable)

Location of the holding company

duration , (Local) (Foreign)

Company registration number of local holding company

duration , [0-9][0-9][0-9][0-9][0-9][0-9][0-9][a-z|A-Z]

[ CA 65 ; 121 ; 1 ]

Name of local holding company


Name of foreign holding company


Country of incorporation of foreign holding company


Location of the ultimate holding company

duration , (Local) (Foreign)

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Company registration number of local ultimate holding company

duration , [0-9][0-9][0-9][0-9][0-9][0-9][0-9][a-z|A-Z]

[ CA 65 ; 121 ; 1 ]

Name of local ultimate holding company


Name of incorporation of foreign ultimate holding company


Country of incorporation of foreign ultimate holding company


Involvement in Stock Exchange during Financial Period [abstract]

Disclosure of stock exchange listing for financial year end current submission

duration , (Listed)

(Non-listed)

Date of listing in Stock Exchange instant , Date type (2012-12-01)

Type of exchange on which company is listed

duration ,

(Bursa Malaysia) (Bursa Malaysia and foreign stock exchange) (Listed in foreign stock exchange only)

Type of market listed in Bursa Malaysia

duration , (Main Market) (ACE Market)

Disclosure of securities listing on Shariah Compliance Securities list

duration , (REITs) (Other)

Explanation of other securities listed on Shariah Compliance Securities list


Financial Reporting Status [abstract]

Type of accounting standard used to prepare financial statements

duration , (MFRS) (PERS)

[ CA 65 ; 166A ]

Disclosure of request of relief

from requirements related to

form and contents of financial statements and directors' report


[ CA 65 ; 169A ; 1 ]

Disclosure of restatement of previous financial statements figures


[ CA 65 ; 166A ]

Disclosure of restatement of previous financial statements figures

duration , text block [ CA 65 ; 166A ]

Date of restated financial statements approved by Board of Directors

instant , Date type (2012-12-01) [ CA 65 ; 169 ; 1 ]

Date of restated financial statement circulated to members

instant , Date type (2012-12-01) [ CA 65 ; 170 ]

Disclosure of reclassification of previous financial statements figures


[ CA 65 ; 166A ]

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Explanation of reclassification of previous financial statements figures


Disclosure of changes of previous financial statements figures other than reclassification or restatement


[ CA 65 ; 166A ]

Explanation of changes of previous financial statements figures other than reclassification or restatement


Type of Income Statement prepared duration , (By function of expense) (By nature of expense)

[ CA 65 ; 166A ]

Type of Statement of Cash Flows prepared

duration , (Direct) (Indirect)

[ CA 65 ; 166 ]

[020000] Director's Report

Disclosure of Director's Report [text block]

duration , text block [ CA ; 169 ; 5 ]

Number of directors signing Directors' Report

duration , (1)

(2) [ CA 65 ; 169 ; 5 ]

Date of Director's Report instant , Date type (2012-12-01) [ CA 65 ; 169 ; 5 ]

Presence of alternate or substitute company director

duration , (Yes)

(No) [ CA 65 ; 169 ; 6 ; a ]

Name of First director who signed Directors' Report


Name of Second director who signed Directors' Report


Disclosure of occurrence of any substantial, material or unusual in nature items, transactions or events

duration , (Yes)

(No) [ CA 65 ; 169 ; 7 ]

Disclosure of dividends recommended or declared or paid

duration , (Yes)

(No) [ CA 65 ; 169 ; 6 ; h ]

Disclosure of contingent or other liability being enforceable within twelve months after end of financial period

duration , (Yes)

(No) [ CA 65 ; 169 ; 6 ; m ;

i

i

]

Disclosure of directors received

or entitled to other benefits by

reason of contract made by

company or related corporation

duration , (Yes)

(No) [ CA 65 ; 169 ; 8 ]

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[030000] Statement by Directors

Disclosure of Statement by Directors [text block]

duration , text block [ CA 65 ; 169 ; 1

5 ]

Disclosure of true and fair view

of results of business and state of affairs of company in the financial statements

duration , (Yes)

(No)

Disclosure of responsibility of directors identified in Directors’

Report for financial management of company

duration , (Yes)

(No)

Person primarily responsible for financial management of company


Name other person primarily responsible for financial management of company


Date of Statement by Directors instant ,

Date type (2012-12-01)

[040000] Directors' Business Review

Disclosure of Statement by directors for business review [text block]


Disclosure of business review address of environment, social, community and other matters

duration , (Environmental matters) (Social and Community issues) (Others)

Number of company's employees [abstract]

Executive (involved in decision making)

duration , positive integer

Non executive duration ,

positive integer

[050000] Exempt Private Company

Disclosure of the solvent exempt private company [text block]


[ CA 65 ; Schedule 8, Part II]

Director responsible for signing the return of solvent exempt private company



Company secretary responsible for signing the return of solvent exempt private company



Date of the return of the solvent exempt private company



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[060000] Auditor's Report to Members / Auditor's Statement

Type of auditor's report duration ,

(Unmodified opinion) (Unmodified but emphasis of matter (EOM)) (Modified opinion) (Disclaimer of opinion) (Adverse opinion)

[ CA 65 ; 174 ; 3 ]

Auditor's Statement [abstract]

Disclosure of auditor's statement [text block]


[ CA 65 ; 165 ; 1 ]

Date of auditor's statement instant ,

Date type (2012-12-01)

Auditor's Report to Members [abstract]

Disclosure of auditor's report to

members [text block]


[ CA 65 ; 174 ; 1 ]

Date of auditor's report instant ,

Date type (2012-12-01) [ CA 65 ; 174 ; 1 ]

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[110000] Statement of comprehensive income, by function of expense



MFRS 101 . 82 a

MFRS 101 . 103

MFRS 101 . 102

MFRS 118 . 35 b

Cost of sales (X) monetary duration , debit MFRS 101 . 99

MFRS 101 . 103

Gross profit X monetary duration , credit MFRS 101 . 103

Other income X monetary duration , credit MFRS 101 . 103

MFRS 101 . 102

Distribution costs (X) monetary duration , debit MFRS 101 . 103

MFRS 101 . 99

Administrative expenses (X) monetary duration , debit MFRS 101 . 103

MFRS 101 . 99

Other expense (X) monetary duration , debit MFRS 101 . 103

MFRS 101 . 99

Other gains (losses) X monetary duration , credit MFRS 101 . 102

MFRS 101 . 103

Profit (loss) from operating activities

X monetary duration , credit MFRS 132 . IE33

Finance income X monetary duration , credit MFRS 101 . 85

Finance costs (X) monetary duration , debit MFRS 101 . 82 b

Share of profit (loss) of associates and joint ventures accounted for using equity method

X monetary duration , credit MFRS 101 . 82 c

Gains (losses) on fair value of financial assets

X monetary duration , credit MFRS 101 . 82 ca Effective 2015-01-01

Profit (loss) before tax X monetary duration , credit MFRS 101 . 103

MFRS 101 . 102

Tax expense (income), continuing operations

(X) monetary duration , debit

MFRS 101 . 82 d

MFRS 112 . 79

MFRS 112 . 81 c i

MFRS 112 . 81 c ii

Contribution of zakat (X) monetary duration , debit MFRS 101 . 85

Profit (loss) from continuing operations

X monetary duration , credit

MFRS 101 . 82 f Expiry date 2012-07-01

MFRS 101 . 81A a Effective 2012-07-01

Profit (loss) from discontinued operations


MFRS 101 . 82 e Expiry date 2012-07-01

MFRS 101 . 82 ea

Effective 2012-07-01

Profit (loss) X monetary duration , credit

MFRS 101 . 106 d i

MFRS 101 . 82 f

Expiry date 2012-07-01

MFRS 101 . 81A a


MFRS 107 . 18 b

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Other comprehensive income [abstract]

Gains (losses) on revaluation X monetary duration , credit

MFRS 101 . 91 b

MFRS 101 . 7

Income tax on gains (losses) on revaluation

(X) monetary duration , debit MFRS 101 . 90

MFRS 112 . 81 ab

Actuarial gains (losses) on defined benefit plans


MFRS 101 . 91 b Expiry date

2013-01-01

MFRS 101 . 7


MFRS 119 .

120A

h i Expiry date

2013-01-01

Income tax on gains (losses) on defined benefit plans


MFRS 101 . 90 Expiry date

2013-01-01

MFRS 112 . 81

ab

Expiry date

2013-01-01

Gains (losses) on share of other comprehensive income of associates and joint ventures

X monetary duration , credit MFRS 101 . 82A a Effective

2012-07-01

Income tax on share of other comprehensive income of associates and joint ventures

(X) monetary duration , debit MFRS 101 . 91 Effective

2012-07-01

Exchange differences on translation [abstract]

Gains (losses) on exchange differences on translation, before tax

X monetary duration , credit MFRS 101 . 91 b

Reclassification adjustments on exchange differences on translation, before tax


MFRS 121 . 48

Income tax on exchange differences on translation


MFRS 112 . 81 ab

Available-for-sale financial assets [abstract]

Gains (losses) on remeasuring available-for sale financial assets, before tax



2015-01-01

MFRS 7 . 20 a

ii

Expiry date

2015-01-01

Reclassification adjustments on available-for-sale financial assets, before tax



2015-01-01

MFRS 7 . 20 a

ii

Expiry date

2015-01-01

Income tax on available-for-sale financial assets


Expiry date

2015-01-01

MFRS 112 . 81 ab Expiry date

2015-01-01

Cash flow hedges [abstract]

Gains (losses) on cash flow hedges, before tax


MFRS 7 . 23 c

Reclassification adjustments on cash flow hedges, before tax


MFRS 7 . 23 d

Adjustments for amounts transferred to initial carrying amount of hedge items

(X) monetary duration , debit MFRS 7 . 23 e

Income tax on cash flow hedges


MFRS 112 . 81 ab

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Other comprehensive income, others


MFRS 101 . 85

Income tax on other comprehensive income, others


Total other comprehensive income


MFRS 101 . 91 b

Income tax on total other comprehensive income

(X) monetary duration ,

MFRS 101 . 90

MFRS 112 . 81 ab

Total comprehensive income X monetary duration , credit

MFRS 101 . 106 a

MFRS 101 . 82 i

Expiry date

2012-07-01

MFRS 101 . 81A c Effective

2012-07-01

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent

monetary duration , credit MFRS 101 . 83 a ii

Expiry date

2012-07-01

MFRS 101 . 81B a ii Effective

2012-07-01

Profit (loss), attributable to non-controlling interests

monetary duration , credit MFRS 101 . 83 a i

Expiry date

2012-07-01

MFRS 101 . 81B a i Effective

2012-07-01

Comprehensive income attributable to [abstract]

Owners of parent

monetary duration , credit

MFRS 101 . 106 a

MFRS 101 . 83 b ii Expiry date

2012-07-01

MFRS 101 . 81B b ii Effective

2012-07-01

Non-controlling interests


MFRS 101 . 106 a

MFRS 101 . 83 b i Expiry date

2012-07-01

MFRS 101 . 81B b i Effective

2012-07-01

Basic earnings per share [abstract]

Basic earnings (loss) per share from continuing operations

X.XX per share duration

MFRS 133 . 66

Basic earnings (loss) per share from discontinued operations


MFRS 133 . 68

Total basic earnings (loss) per share X.XX per share duration

MFRS 133 . 66

Diluted earnings per share [abstract]

Diluted earnings (loss) per share from continuing operations


MFRS 133 . 66

Diluted earnings (loss) per share from discontinued operations


MFRS 133 . 68

Total diluted earnings (loss) per share


MFRS 133 . 66

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[120000] Statement of comprehensive income, by nature of expense

Statement of comprehensive income [abstract]


MFRS 101 . 82 a

MFRS 101 . 103

MFRS 101 . 102

MFRS 118 . 35 b

Other income X monetary duration , credit MFRS 101 . 103

MFRS 101 . 102

Increase (decrease) in inventories of finished goods and work in progress


MFRS 101 . 99

Raw materials and consumables used (X) monetary duration , debit MFRS 101 . 102

MFRS 101 . 99

Employee benefits expense (X) monetary duration , debit

MFRS 101 . 102

MFRS 101 . 99

MFRS 101 . 104

Depreciation and amortisation expense (X) monetary duration , debit

MFRS 101 . 102

MFRS 101 . 99

MFRS 101 . 104

Other expenses, by nature (X) monetary duration , debit MFRS 101 . 102

MFRS 101 . 99

Other gains (losses) X monetary duration , credit MFRS 101 . 102

MFRS 101 . 103



Finance income X monetary duration , credit MFRS 101 . 85

Finance costs (X) monetary duration , debit MFRS 101 . 82 b


X monetary duration , credit MFRS 101 . 82 c

Gains (Losses) on fair value of financial assets

X monetary duration , credit MFRS 101 . 82 ca

Effective

2015-01-

01

Profit (loss) before tax X monetary duration , credit MFRS 101 . 103

MFRS 101 . 102



MFRS 101 . 82 d

MFRS 112 . 79

MFRS 112 . 81 c i

MFRS 112 . 81 c ii

Contribution of zakat (X) monetary duration , debit MFRS 101 . 85

Profit (loss) from continuing operations

X monetary duration , credit MFRS 101 . 82 f

Expiry date

2012-07-01

MFRS 101 . 81A a Effective

2012-07-01

Profit (loss) from discontinued operations

X monetary duration , credit MFRS 101 . 82 e

Expiry date

2012-07-01

MFRS 101 . 82 ea Effective

2012-07-01


MFRS 101 . 106 d i

MFRS 101 . 82 f

Expiry date

2012-07-01

MFRS 101 . 81A a


MFRS 107 . 18 b

ssmt_20131231

22



Gains (losses) on revaluation X monetary duration , credit

MFRS 101 . 91 b

MFRS 101 . 7

Income tax on gains (losses) on revaluation


MFRS 112 . 81 ab

Actuarial gains (losses) on defined benefit plans



2013-01-01

MFRS 101 . 7

Expiry date

2013-01-01

MFRS 119 . 120A h i Expiry date

2013-01-01

Income tax on gains (losses) on defined benefit plans


Expiry date

2013-01-01

MFRS 112 . 81 ab Expiry date

2013-01-01

Gains (losses) on share of other comprehensive income of associates and joint ventures

X monetary duration , credit MFRS 101 . 82A a Effective

2012-07-

01

Income tax on share of other comprehensive income of associates and joint ventures

(X) monetary duration , debit MFRS 101 . 91 Effective

2012-07-

01

Exchange differences on translation [abstract]

Gains (losses) on exchange differences on translation, before tax


Reclassification adjustments on exchange differences on translation, before tax


MFRS 101 . 92

MFRS 121 . 48

Income tax on exchange differences on translation


MFRS 112 . 81 ab

Available-for-sale financial assets [abstract]

Gains (losses) on remeasuring available-for-sale financial assets, before tax



2015-01-01

MFRS 7 . 20 a ii Expiry date

2015-01-01

Reclassification adjustments on available-for-sale financial assets, before tax



2015-01-01

MFRS 7 . 20 a ii Expiry date

2015-01-01

Income tax on available-for-sale financial assets



2015-01-01

MFRS 112 . 81 ab

Expiry date

2015-01-01

Cash flow hedges [abstract]

Gains (losses) on cash flow hedges, before tax


MFRS 7 . 23 c

Reclassification adjustments on cash flow hedges, before tax


MFRS 7 . 23 d

Adjustments for amounts transferred to initial carrying amount of hedge items

(X) monetary duration , debit MFRS 7 . 23 e

ssmt_20131231

23


Income tax on cash flow hedges (X) monetary duration , debit

MFRS 101 . 90

MFRS 112 . 81 ab

Other comprehensive income, others

X monetary duration , credit MFRS 101 . 85

Income tax on other comprehensive income, others

(X) monetary duration , debit MFRS 101 .

90

Total other comprehensive income


Income tax on total other comprehensive income

(X) monetary duration

MFRS 101 . 90

MFRS 112 . 81 ab


MFRS 101 . 106 a

MFRS 101 . 82 i


MFRS 101 . 81A c Effective 2012-07-01

Profit (loss), attributable to [abstract]

Profit (loss), attributable to owners of parent


MFRS 101 . 83 a ii Expiry date 2012-07-01

MFRS 101 . 81B a ii Effective 2012-07-01

Profit (loss), attributable to non-controlling interests


MFRS 101 . 83 a i Expiry date 2012-07-01

MFRS 101 . 81B a i Effective 2012-07-01

Comprehensive income attributable to [abstract]

Owners of parent


MFRS 101 . 106 a

MFRS 101 . 83 b ii Expiry date 2012-07-01

MFRS 101 . 81B b ii Effective 2012-07-01



MFRS 101 . 106 a

MFRS 101 . 83 b i Expiry date 2012-07-01

MFRS 101 . 81B b i Effective 2012-07-01

Basic earnings per share [abstract]

Basic earnings (loss) per share from continuing operations


MFRS 133 . 66

Basic earnings (loss) per share from discontinued operations


MFRS 133 . 68

Total basic earnings (loss) per share


MFRS 133 . 66

Diluted earnings per share [abstract]

Diluted earnings (loss) per share from continuing operations


MFRS 133 . 66

Diluted earnings (loss) per share from discontinued operations


MFRS 133 . 68

Total diluted earnings (loss) per share


MFRS 133 . 66

ssmt_20131231

24


[210000] Statement of financial position [abstract]

Statement of financial position [abstract]

Assets [abstract]

Non-current assets [abstract]


X monetary instant , debit MFRS 101 . 54 a

MFRS 16 . 73 e

Investment property

monetary

instant

,

debit

MFRS 101 . 54 b

X MFRS 140 . 76

MFRS 140 . 79 d

Goodwill X monetary instant , debit MFRS 101 . 54 c

Intangible assets other than goodwill

X monetary

instant

,

debit

MFRS 101 . 54 c

MFRS 138 . 118 e

Investment in subsidiaries X

monetary

instant

,

debit

MFRS 127 . 38 Expiry date 2013-01-01

MFRS 127 . 10


Investment in joint ventures X

monetary

instant

,

debit

MFRS 127 . 38 Expiry date 2013-01-01

MFRS 127 . 10


Investment in associates X monetary

instant

,

debit

MFRS 127 . 38 Expiry date 2013-01-01

MFRS 127 . 10


Trade and other non-current receivables

X monetary

instant

,

debit

MFRS 101 . 54 h

MFRS 101 . 78 b

Deferred tax assets

MFRS 101 . 54 o

X monetary instant , debit MFRS 101 . 56

MFRS 112 . 81 g i

Other non-current assets X monetary instant , debit MFRS 101 . 55

Total non-current assets X monetary instant , debit MFRS 101 . 66

Current assets [abstract]

Cash and cash equivalents X monetary instant , debit

MFRS 101 . 54 i

MFRS 107 . 45

Current inventories X

MFRS 101 . 54 g

monetary instant , debit MFRS 101 . 68

MFRS 102 . 36 b

Trade and other current receivables

X monetary instant , debit MFRS 101 . 54 h

MFRS 101 . 78 b

Current tax assets, current X monetary instant , debit MFRS 101 . 54 n

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

X monetary instant , debit MFRS 101 . 54 j

Other current assets X monetary instant , debit MFRS 101 . 55

Total current assets X monetary instant , debit MFRS 101 . 66

Total assets

X

monetary

instant

,

debit

MFRS 101 . 55

MFRS 13 . 93 a Effective 2013-01-01

MFRS 13 . 93 b Effective 2013-01-01

MFRS 13 . 93 e


ssmt_20131231

25


Equity and liabilities [abstract]

Equity [abstract]

Issued capital X monetary instant , credit MFRS 101 . 78 e

Retained earnings X monetary instant , credit

MFRS 101 . 78 e

MFRS 101 . IG6

Share premium X monetary instant , credit MFRS 101 . 78 e

Treasury shares (X) monetary instant , credit

MFRS 101 . 78 e

MFRS 132 . 34

Other reserves X monetary instant , credit MFRS 101 . 78 e

Total equity attributable to owners of parent

X monetary instant , credit MFRS 101 . 54 r

Non-controlling interests X monetary instant , credit

MFRS 101 . 54 q

MFRS 10 . 22 Effective 2013-01-01

MFRS 127 . 127


Total equity X

monetary

instant

,

credit

MFRS 101 . 55

MFRS 101 . 78 e



MFRS 13 . 93 e


Liabilities [abstract]

Non-current liabilities [abstract]

Other non-current provisions X monetary instant , credit

MFRS 101 . 78 d

Trade and other non-current payables

X monetary instant , credit MFRS 101 . 54 k

Deferred tax liabilities

MFRS 101 . 54 o

X monetary instant , credit MFRS 101 . 56

MFRS 112 . 81 g i

Other non-current borrowings X monetary instant , credit

MFRS 101 . 54 m

Post employment benefit obligation X monetary instant , credit

MFRS 101 . 78 d

Other non-current liabilities monetary instant , credit

MFRS 101 . 55

Total non-current liabilities X monetary instant , credit

MFRS 101 . 69

Current liabilities [abstract]

Other current provisions X monetary instant , credit MFRS 101 . 78 d

Trade and other current payables X monetary instant , credit

MFRS 101 . 54 k

Current tax liabilities, current X monetary instant , credit

MFRS 101 . 54 n

Current borrowings X monetary instant , credit MFRS 101 . 54 m

Current provisions for employee benefits X monetary instant , credit

MFRS 101 . 78 d

Other current liabilities X monetary instant , credit MFRS 101 . 55

Total current liabilities X monetary instant , credit MFRS 101 . 69

Total liabilities X

monetary instant , credit

MFRS 101 . 55



MFRS 13 . 93 e


Total equity and liabilities X monetary instant , credit MFRS 101 . 55

ssmt_20131231

26


[310000] Statement of changes in equity

Statement of changes in equity [abstract]

Statement of changes in equity [table] table duration

Components of equity [axis] axis duration MFRS 101 . 106

Equity [member] domain duration MFRS 101 . 106

Equity attributable to owners of parent [member] domain duration

MFRS 101 . 106

Issued capital [member] domain duration MFRS 101 . 106

Treasury shares [member] domain duration MFRS 101 . 106

Retained earnings [member]

domain duration

MFRS 101 . 106

MFRS 101 . 108

Other reserves [member]

domain duration MFRS 101 . 106

MFRS 101 . 79 b

Non-controlling interests [member]

domain duration MFRS 101 . 106

Statement of changes in equity [line items] line items

Equity at beginning of period X monetary instant , credit

MFRS 101 . 55

MFRS 101 . 78 e



MFRS 13 . 93 e Effective 2013-01-01

Changes in equity [abstract]

Comprehensive income [abstract]


MFRS 101 . 106 d i

MFRS 101 . 82 f Expiry date 2012-07-01

MFRS 101 . 81A a Effective 2012-07-01

MFRS 107 . 18 b

Other comprehensive income X monetary duration , credit

MFRS 101 . 106 d ii

MFRS 101 . 91 a

MFRS 101 . 81A b Effective 2012-07-01


MFRS 101 . 106 a

MFRS 101 . 82 i Expiry date 2012-07-01

MFRS 101 . 81A c Effective 2012-07-01

Dividends paid (X) monetary duration , debit MFRS 101 . 107

Acquisition (dilution) of equity interest in subsidiaries

X monetary duration , credit MFRS 101 . 106 d iii

Issuance of shares X monetary duration , credit MFRS 101 . 106 d iii

Other transactions with owners X monetary duration , credit MFRS 101 . 106 d

Other changes in equity X monetary duration , credit MFRS 101 . 106 d

Total increase (decrease) in equity

X monetary duration , credit MFRS 101 . 106 d

ssmt_20131231

27


Equity at end of period X monetary instant , credit

MFRS 101 . 55

MFRS 101 . 78 e



MFRS 13 . 93 e Effective 2013-01-01

[410000] Statement of cash flows - Indirect

Statement of cash flows [abstract]

Cash flows from (used in) operating activities [abstract]

Profit (loss) X

monetary

duration

,

credit

MFRS 101 . 106 d i

MFRS 101 . 82 f Expiry date 2012-

07-01

MFRS 101 . 81A a Effective 2012-

07-01

MFRS 107 . 18 b

Adjustments to reconcile profit loss [abstract]

Adjustments for income tax expense

X monetary duration , debit MFRS 107 . 35

Adjustments for finance costs X monetary duration , debit MFRS 107 . 20 c

Adjustments for depreciation and amortisation expense

X monetary duration , debit

MFRS 107 . 20 b

Adjustments for impairment loss (reversal of impairment loss)

recognised in profit or loss

X monetary duration , debit MFRS 107 . 20 b

Adjustments for provisions X monetary duration , debit MFRS 107 . 20 b

Adjustments for unrealised foreign exchange losses (gains)


Adjustments for fair value losses (gains)


Adjustments for undistributed profits of associates

(X) monetary duration , credit MFRS 107 . 20 b

Adjustments for losses (gains) on disposal of non-current assets


Other adjustments for non-cash items


Other adjustments to reconcile profit (loss)


Total adjustments to reconcile profit (loss)


Cash flows from (used in) operations


MFRS 107 . 20

MFRS 107

A Statement of cash flows for an entity other than a financial institution

Changes in working capital [abstract]

Adjustments for decrease (increase) in inventories

(X) monetary duration , debit MFRS 107 . 20 a

Adjustments for decrease (increase) in trade accounts receivable


Adjustments for decrease (increase) in other operating receivables


ssmt_20131231

28


Adjustments for increase (decrease) in trade accounts payable

(X) monetary duration , credit MFRS 107 . 20 a

Adjustments for increase (decrease) in other operating payables


Other changes in working capital (X) monetary duration , debit MFRS 101 . 106 d

Total changes in working capital (X) monetary duration , credit MFRS 107 . 20

Dividends paid (X) monetary duration , credit MFRS 107 . 31

Dividends received X monetary duration , debit MFRS 107 . 31

Interest received X monetary duration , debit MFRS 107 . 31

Interest paid (X) monetary duration , credit MFRS 107 . 31

Income taxes refund (paid) (X) monetary duration , credit

MFRS 107 . 35

MFRS 107 . 14 f

Other inflows (outflows) of cash X monetary duration , debit MFRS 107 . 14

Net cash flows from (used in) operating activities


MFRS 107 . 50 d

Cash flows from (used in) investing activities [abstract]

Cash flows from losing control of subsidiaries or other businesses


Cash flows used in obtaining control of subsidiaries or other businesses

(X) monetary duration , credit MFRS 107 . 39

Other cash receipts from sales of equity or debt instruments of other entities

X monetary duration , debit MFRS 107 . 16 d

Other cash payments to acquire equity or debt instruments of other entities

(X) monetary duration , credit MFRS 107 . 16 c

Proceeds from sales of property, plant and equipment


Purchase of property, plant and equipment


Proceeds from sales of intangible assets


Purchase of intangible assets (X) monetary duration , credit MFRS 107 . 16 a

Proceeds from sales of other long-term assets


Purchase of other long-term assets (X) monetary duration , credit MFRS 107 . 16 a

Proceeds from government grants X

monetary duration , debit MFRS 120 . 28

Cash receipts from repayment of advances and loans made to other parties

X monetary duration , debit MFRS 107 . 16 f

Cash advances and loans made to other parties

(X) monetary duration , credit MFRS 107 . 16 e




ssmt_20131231

29


Net cash flows from (used in) investing activities


MFRS 107 . 50 d

Cash flows from (used in) financing activities [abstract]


Proceeds from issuing shares X monetary duration , debit MFRS 107 . 17 a

Proceeds from issuing other equity instruments


MFRS 107 . 17 a

Payments to acquire or redeem

entity's shares (X)

monetary duration , credit MFRS 107 . 17 b

Payments of other equity instruments

(X) monetary duration , credit

MFRS 107 . 17

Proceeds from borrowings X monetary duration , debit MFRS 107 . 17 c

Repayments of borrowings (X) monetary duration , credit MFRS 107 . 17 d

Payments of finance lease liabilities (X) monetary duration , credit MFRS 107 . 17 e



Net cash flows from (used in) financing activities


MFRS 107 . 50 d

Net increase in cash and cash equivalents


Effect of exchange rate changes on cash and cash equivalents

X

monetary duration , debit

MFRS 107 . 25

MFRS 107 . 28

Cash and cash equivalents at beginning of period

X


MFRS 101 . 54 i

MFRS 107 . 45

Cash and cash equivalents at end of period

X


MFRS 101 . 54 i

MFRS 107 . 45

ssmt_20131231

30


[420000] Statement of cash flows - Direct



Classes of cash receipts from operating activities [abstract]

Receipts from sales of goods and rendering of services

X monetary duration , debit MFRS 107 . 14 a

Receipts from royalties, fees, commissions and other revenue


Receipts from contracts held for dealing or trading purposes

X monetary duration , debit MFRS 107 . 14 g

Other cash receipts from operating activities


Classes of cash payments from operating activities [abstract]

Payments to suppliers for goods and services


Payments to and on behalf of employees

(X) monetary duration , credit MFRS 107 . 14 d

Other cash payments from operating activities


Net cash flows from (used in) operations

X monetary duration ,

MFRS 107 .





Income taxes refund (paid)

(X)

monetary duration , credit MFRS 107 . 35

MFRS 107 . 14 f



X

monetary

duration

MFRS 107 . 10

MFRS 107 . 50 d







X monetary duration , debit MFRS 107 . 16 d

Other cash payments to acquire equity or debt instruments of other

entities




Purchase of property, plant and equipment (X) monetary duration , credit

MFRS 107 . 16 a

Proceeds from sales of intangible assets X monetary duration , debit

MFRS 107 . 16 b

Purchase of intangible assets (X) monetary duration , credit MFRS 107 . 16 a

Proceeds from sales of other long-term assets X monetary duration , debit

MFRS 107 . 16 b

Purchase of other long-term assets (X) monetary duration , credit MFRS 107 . 16 a

ssmt_20131231

31


Proceeds from government grants X monetary duration , debit MFRS 120 . 28


X monetary duration , debit MFRS 107 . 16 f

Cash advances and loans made to other parties (X) monetary duration , debit

MFRS 107 . 16 e






MFRS 107 . 50 d



Proceeds from issuing shares X monetary duration , debit MFRS 107 . 17 a

Proceeds from issuing other equity instruments X monetary duration , debit

MFRS 107 . 17 a

Payments to acquire or redeem entity's shares (X) monetary duration , credit

MFRS 107 . 17 b

Payments of other equity instruments (X) monetary duration , credit

MFRS 107 . 17

Proceeds from borrowings X monetary duration , debit MFRS 107 . 17 c

Repayments of borrowings (X) monetary duration , credit MFRS 107 . 17 d

Payments of finance lease liabilities (X) monetary duration , credit MFRS 107 . 17 e





MFRS 107 . 50 d

Net increase in cash and cash equivalents




MFRS 107 . 28

Cash and cash equivalents at beginning of period X monetary duration , debit

MFRS 101 . 54 i

MFRS 107 . 45

Cash and cash equivalents at end of period X monetary duration , debit

MFRS 101 . 54 i

MFRS 107 . 45

ssmt_20131231

32


[801000] Notes - Corporate information

Disclosure of corporate information [abstract]

Disclosure of corporate information [text block] text block duration

MFRS 101 . 10 e iii

[802000] Notes - Summary of significant accounting policies

Disclosure of summary of significant accounting policies [abstract]

Disclosure of summary of significant accounting policies [text block] text block duration

MFRS 101 . 114 b

[803000] Notes - Critical accounting estimates and judgements

Disclosure of critical accounting estimates and judgements [abstract]

Disclosure of critical accounting estimates and judgements [text block]

text block duration

MFRS 101 . 10 e

[804000] Notes - Revenue

Disclosure of revenue [table] table duration

Disclosure of revenue [abstract]

Disclosure of revenue [line items] line items

Revenue from sale of goods X monetary duration , credit MFRS 118 . 35 b i

Revenue from rendering of services X monetary duration , credit MFRS 118 . 35 b ii

Interest income X monetary duration , credit MFRS 118 . 35 b iii

Investment income X monetary duration , credit MFRS 101 . 85

Dividend income [abstract]

Dividend income subsidiaries X monetary duration , credit MFRS 118 . 35 b v

Dividend income associates X monetary duration , credit MFRS 118 . 35 b v

Dividend income joint ventures X monetary duration , credit MFRS 118 . 35 b v

Dividend income from other companies X monetary duration , credit

MFRS 118 . 35 b v

Other dividend income X monetary duration , credit MFRS 118 . 35 b v

Total dividend income X monetary duration , credit MFRS 118 . 35 b v

Royalty income X monetary duration , credit MFRS 118 . 35 b iv

Management fees X monetary duration , credit MFRS 101 . 135

Rental income X monetary duration , credit MFRS 101 . 112 c

Revenue from construction contracts

X monetary duration , credit IFRIC 15

.

20 b

MFRS 118

.

35 b

Other fee and commission income X monetary duration , credit MFRS 101 112 c

Other revenue X monetary duration , credit MFRS 118 35 b

Total revenue X monetary duration , credit

MFRS 101 82 a

MFRS 101 103

MFRS 101 102

MFRS 118 35 b

Disclosure of revenue [text block] text block MFRS 118

ssmt_20131231

33


[805000] Notes - Finance Income

Disclosure of finance income [table] table duration

Disclosure of finance income [abstract]

Disclosure of finance income [line items] line items

Interest income due from subsidiaries, associates and other related parties

X monetary duration , credit MFRS 101 . 85

Interest income on cash and cash equivalents


MFRS 101 . 112 c

Interest income on available-for-sale financial assets


MFRS 101 .

112 c

Interest income on held-to-maturity investments


MFRS 101 .

112 c

Interest income on loans and receivables X

monetary duration , credit MFRS 101

.

112 c

Interest income on other financial assets X

monetary duration , credit MFRS 101

.

112 c

Other finance income X monetary duration , credit MFRS 101 . 112 c

Total finance income X monetary duration , credit MFRS 101

.

85

Disclosure of finance income [text block] text block duration MFRS 101 . 10 e

[806000] Notes - Other income

Disclosure of other income [table] table duration

Disclosure of other income [abstract]

Disclosure of other income [line items] line items

Dividend – other income X monetary duration , credit MFRS 118 . 35 b

v

Gains (losses) on disposals of investments X monetary duration , credit

MFRS 101 .

98 d

Income from reimbursements under insurance policies X monetary duration , credit

MFRS 101 .

112 c

Gains on disposals of property, plant and equipment X monetary duration , credit

MFRS 101 .

98 c

Gains on disposals of non-current assets X monetary duration , credit MFRS 101

.

112 c

Gains (losses) recognised in profit or loss, fair value measurement, assets

X

monetary duration MFRS 13 .

93 e i

Effecti

ve

2013-

01-01

Gains (losses) recognised in profit or loss, fair value measurement, liabilities X

monetary duration MFRS 13 .

93 e i

Effecti

ve

2013-

01-01

Reversal of impairment loss recognised in profit or loss

(X) monetary duration , debit MFRS 101 .

99

Foreign exchange gain (loss) X monetary duration , credit MFRS 107

MFRS 121 .

52 a

Management fees – other income X monetary duration , credit MFRS 101 . 135

Rental – other income X monetary duration , credit MFRS 101 . 112 c

Other fee and commission –other income X monetary duration , credit MFRS 101 . 112 c

Government contributions and donations – local X monetary duration , credit

MFRS 101 . 85

Government contributions and donations – foreign X monetary duration , credit

MFRS 101 . 85

Other contributions and donations – local X monetary duration , credit MFRS 101 . 85

ssmt_20131231

34


Other contributions and donations – foreign X monetary duration , credit

MFRS 101 . 85

Miscellaneous other operating income X monetary duration , credit MFRS 101 . 112 c

Total other income X monetary duration , credit

MFRS 101 . 103

MFRS 101 .

102

Disclosure of other income [text block] text block duration MFRS 101

[807000] Notes - Finance Costs

Disclosure of finance costs [abstract]

Disclosure of finance costs [text block] text block duration MFRS 101

[808000] Notes - Profit or loss before tax

Disclosure of profit or loss before tax [table] table duration

Disclosure of profit before tax [abstract]

Disclosure of profit before tax [line items] line items

Auditor's remuneration [abstract]

Auditor's remuneration for audit services

X monetary duration , debit MFRS 101 .

112 c

Auditor's remuneration for tax services


112 c

Auditor's remuneration for other services


112 c

Total auditor's remuneration X monetary duration , debit MFRS 101

.

112 c

Research and development expense monetary duration , debit MFRS 138

.

126

Inventory write-down monetary duration , debit MFRS 101

.

98 a

Operating lease monetary duration , credit MFRS 101 . 85

Foreign exchange gain (loss) monetary duration , credit MFRS 107

MFRS 121

.

52 a

Disclosure of profit before tax [text block] text block duration MFRS 101

[809000] Notes - Employee Benefits Expense

Disclosure of employee benefits expense [table] table duration

Disclosure of employee benefits expense [abstract]

Disclosure of employee benefits expense [line items] line items

Wages and salaries

X

monetary duration , debit MFRS 119 .

8

Expiry date 2013-01-

01

MFRS 119 .

9

Effective

2013-01-

01

Payment of bonus X monetary duration , debit MFRS 119 .

8

Social security contributions


MFRS 119 .

8

Expiry

date 2013-

01-01

MFRS 119 .

9

Effective

2013-01-

01

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35


Post-employment benefit expense, defined contribution plans


46

Expiry date

2013-01-01

MFRS 119 .

53

Effective

2013-01-01

Post-employment benefit expense, defined benefit plans


120A g

Expiry

date

2013-01-

01

Termination benefits expense


142

Expiry date

2013-01-01

Other long-term employee benefits


131

Expiry date

2013-01-01

Other short-term employee benefits


8

Expiry date

2013-01-01

MFRS 119 .

9

Effective

2013-01-01

Other employee expense


MFRS 119 .

4

Expiry date

2013-01-01

MFRS 119 .

5

Effective

2013-01-01

Total employee benefits expenses

MFRS 101 . 102


MFRS 101 . 104

Disclosure of employee benefits expense [text block]

text block duration MFRS 119

[810000] Notes - Key management personnel compensation

Disclosure of key management personnel compensation [abstract]

Disclosure of Key management personnel compensation [text block] text block duration

MFRS 101 . 10 e

[811000] Notes - Income tax expense

Disclosure of income tax expense [abstract]

Disclosure of income tax expense [text block] text block duration

MFRS 112

[812000] Notes - Earnings / loss per share

Disclosure of earnings / loss per share [abstract]

Disclosure of income tax expense [text block] text block duration

MFRS 133

[813000] Notes - Property, plant and equipment

Disclosure of property, plant and equipment [abstract]

Disclosure of property, plant and equipment [text block] text block duration

MFRS 116

[814000] Notes - Investment property

Disclosure of investment property [abstract]

Disclosure of investment property [text

block] text block duration MFRS 140

[815000] Notes - Intangible assets

Disclosure of intangible assets [abstract]

Disclosure of intangible assets [text block] text block duration MFRS 138

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36


[816000] Notes - Investment in subsidiaries, associates and joint ventures

Disclosure of investment in subsidiaries, associates and joint ventures [abstract]

Disclosure of investment in subsidiaries, associates and joint ventures [text block]

text block duration

MFRS 127

[817000] Notes - Deferred tax

Disclosure of deferred tax [abstract]

Disclosure of deferred tax [text block]

text block duration

MFRS 101 . 10 e

[818000] Notes - Trade and other receivables

Disclosure of trade and other receivables [table] table duration

Disclosure of trade and other receivables [abstract]

Disclosure of trade and other receivables [line items] line items

Current trade receivables

X monetary instant , debit MFRS 101 . 78 b

MFRS 101 . 68

Current prepayments X monetary instant , debit MFRS 101 . 78 b

Current receivables due from related parties X monetary instant , debit

MFRS 101 . 78 b

Other current receivables X monetary instant , debit MFRS 101 . 78 b

Total trade and other current receivables

X monetary instant , debit MFRS 101 . 54 h

MFRS 101 . 78 b

Allowance for impairment loss monetary duration , debit MFRS 101 . 78 b

Disclosure of trade and other receivables [text block]

text block duration MFRS 101 . 10 e

[819000] Notes - Inventories

Disclosure of inventories [table] table

Disclosure of inventories [abstract]

Disclosure of inventories [line items] line items

Raw materials X monetary instant , debit MFRS 102 . 37

Work in progress X monetary instant , debit MFRS 102 . 37

Spare parts X monetary instant , debit MFRS 102 . 37

Production supplies X monetary instant , debit MFRS 102 . 37

Finished goods X monetary instant , debit MFRS 102 . 37

Merchandise X monetary instant , debit MFRS 102 . 37

Other inventories X monetary instant , debit MFRS 102 . 37

Total current inventories

MFRS 101 . 54 g

X monetary instant , debit MFRS 101 . 68

MFRS 102 . 36 b

Disclosure of inventories [text block] text block duration MFRS 102

[820000] Notes - Cash and cash equivalents

Disclosure of cash and cash equivalents [table] table duration

Cash and cash equivalents [abstract]

Disclosure of cash and cash equivalents [line items] line items

Cash on hand X monetary instant , debit MFRS 107 . 45

Balances with banks X monetary instant , debit MFRS 107 . 45

ssmt_20131231

37


Short-term deposits, classified as cash equivalents X monetary instant , debit

MFRS 107 .

45

Short-term investments, classified as cash equivalents X monetary instant , debit

MFRS 107 .

45

Other banking arrangements, classified as cash equivalents X monetary instant , debit

MFRS 107 .

45

Total cash and cash equivalents

X monetary instant , debit MFRS 101 . 54 i

MFRS 107 . 45

Disclosure of cash and cash equivalents [text block] text block duration

MFRS 101 . 10 e

[821000] Notes - Provisions

Disclosure of provisions [table] table

Provisions [abstract]

Disclosure of provisions [line items] line items

Provisions for employee benefits

X monetary instant , credit MFRS 101 . 78 d

MFRS 119 .

118


Legal proceedings provision X monetary instant , credit MFRS 137

Warranty provision X monetary instant , credit MFRS 137

Miscellaneous provisions X monetary instant , credit MFRS 101

.

78 d

Total provisions X monetary instant , credit MFRS 101 . 54 l

Disclosure of provisions [text block] text block duration MFRS 101 . 10 e

[822000] Notes - Borrowings

Disclosure of borrowings [table] table

Disclosure of borrowings [abstract]

Disclosure of borrowings [line items] line items

Non-current portion of non-current borrowings, by type [abstract]

Non-current portion of non-current secured bank loans received X

monetary instant , credit MFRS 101 .

112 c

Non-current portion of non-current unsecured bank loans received X

monetary instant , credit MFRS 101 .

112 c

Non- current of other borrowings X monetary instant , credit MFRS 101

.

112 c

Total non-current portion of non-

current borrowings X monetary instant , credit MFRS 101

. 55

Current borrowings and current portion of non-current borrowings [abstract]

Current secured bank loans received and current portion of non-current secured bank loans received

X monetary instant , credit MFRS 101 .

112 c

Current unsecured bank loans received and current portion of non-current unsecured bank loans received


112 c

Other borrowings X monetary instant , credit MFRS 101 . 112 c

Total current borrowings and current portion of non-current borrowings


55

Total borrowings X monetary instant , credit MFRS 101 . 55

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38


Disclosure of borrowings [text block] text block duration MFRS 101 . 10 e

[823000] Notes - Trade and other payables

Disclosure of trade and other payables [table] table

Trade and other payables [abstract]

Disclosure of trade and other payables [line items] line items

Current trade payables X monetary instant , credit

MFRS 101 . 78

MFRS 101 . 70

Accruals classified as current X monetary instant , credit MFRS 101 . 78

Current payables to related parties X monetary instant , credit MFRS 101 . 78

Other current payables X monetary instant , credit MFRS 101 . 55

Total trade and other current payables X monetary instant , credit

MFRS 101 . 54 k

Disclosure of trade and other payables [text block] text block duration

MFRS 101 . 10

[824000] Notes - Share capital

Disclosure of share capital [table] table

Disclosure of share capital [abstract]

Disclosure of share capital [line items] line items

Number of shares issued and fully paid sharesitem instant

MFRS 101 . 79 a ii

Other changes in number of shares issued and fully paid sharesitem duration

MFRS 101 . 79 a iv

Number of shares issued but not fully paid sharesitem instant

MFRS 101 . 79 a ii

Other changes in number of shares issued but not fully paid sharesitem instant

MFRS 101 . 79 a iv

Number of shares outstanding at beginning of period sharesitem instant

MFRS 101 . 79 a iv

Number of shares issued during financial year sharesitem duration

MFRS 101 . 79 a iv

Other changes in number of shares outstanding sharesitem duration

MFRS 101 . 79 a iv

Number of shares outstanding at end of period sharesitem duration

MFRS 101 . 79 a iv

Shares issued and fully paid monetary duration , credit MFRS 101 . 79 a ii

Other changes in shares issued and fully paid monetary duration , credit

MFRS 101 . 79 a iv

Shares issued but not fully paid monetary duration , credit MFRS 101 . 79 a ii

Other changes in shares issued but not fully paid monetary duration , credit

MFRS 101 . 79 a iv

Shares outstanding at beginning of period monetary instant , credit

MFRS 101 . 79 a iv

Shares issued during financial year monetary duration , credit MFRS 101 . 79 a iv

Other changes in shares outstanding monetary duration , credit MFRS 101 . 79 a iv

Shares outstanding at end of period monetary instant , credit MFRS 101 . 79 a iv

Disclosure of share capital [text block] text block duration MFRS 101 . 79 a

ssmt_20131231

39


[825000] Notes - Other reserves

Disclosure of other reserves [table] table

Other reserves [abstract]

Disclosure of other reserves [line items] line items

Non-distributable [abstract]

Reserve of exchange differences on translation X monetary instant , credit

MFRS 121 . 52 b

Reserve of gains and losses on remeasuring available-for-sale financial assets


78 e


Reserve of share-based payments X monetary instant , credit

MFRS 101 . 78 e

Revaluation surplus X monetary instant , credit

MFRS 116 . 39

MFRS 138 . 85

Statutory reserve X monetary instant , credit MFRS 101 . 55

Other non-distributable reserves X monetary instant , credit MFRS 101

Total non-distributable other reserves X monetary instant , credit

MFRS 101

Distributable [abstract]

Treasury shares

(X) monetary instant , debit MFRS 101 . 78 e

MFRS 132 . 34

Other distributable reserves X monetary instant , credit MFRS 101

Total distributable other reserves X monetary instant , credit MFRS 101

Total other reserves X monetary instant , credit MFRS 101

.

78 e

Disclosure of other reserves [text block] text block duration MFRS 101

[826000] Notes - Retained earnings

Disclosure of retained earnings [table] table

Disclosure of retained earnings [abstract]

Disclosure of retained earnings [line items] line items

Total retained earnings of Company and its subsidiaries [abstract]

Realised X monetary instant , credit Listing Directive 27

Unrealised X monetary instant , credit Listing Directive 27

Retained earnings of associates [abstract]



Retained earnings of joint ventures [abstract]



Total retained earnings of the Company, its subsidiaries, associates and joint ventures X monetary instant , credit

Less: Consolidation adjustments (X) monetary instant , debit Listing Directive 27

Total retained earnings X monetary instant , credit MFRS 101 . 78 e

MFRS 101 . IG6

Disclosure of retained earnings [text block]

text block duration Listing Directive 27

ssmt_20131231

40


[827000] Notes - Post employment benefit obligation

Disclosure of post employment benefit obligation [abstract]

Disclosure of post employment benefit obligation [text block]

text block duration

MFRS 101

[828000] Notes - Related party transactions

Disclosure of transactions between related parties [abstract]

Disclosure of transactions between related parties [table] table

Categories of related parties [axis] axis duration

Entity's total for related parties [member] domain duration

MFRS 124 . 19

Related parties [member] domain duration

MFRS 124 . 19

Parent [member] domain duration

MFRS 124 . 19 a

Entities with joint control or significant influence over Group [member]

domain duration

MFRS 124 . 19 b


MFRS 124 . 19 c

MFRS 127 . 42 b Expiry date 2013-01-01

domain duration


MFRS 127 . 16 b Effective 2013-01-01

MFRS 127 . 17 b Effective 2013-01-01

Associates [member]

MFRS 124 . 19 d


domain duration


MFRS 127 . 17 b Effective 2013-01-01

MFRS 127 . 16 b Effective 2013-01-01

Joint ventures where entity is venturer [member]

domain duration

MFRS 124 . 19 e

Key management personnel of Group [member]

domain duration

MFRS 124 . 21

Key management personnel of parent Company [member]

domain duration

MFRS 124 . 19 f

Disclosure of transactions between related parties [line items] line items

Related party transactions [abstract]

Purchases of goods, related party transactions monetary duration , debit

MFRS 124 . 21 a

Revenue from sale of goods, related party transactions monetary duration , credit

MFRS 124 . 21 a

Purchases of property and other assets, related party transactions

monetary duration , debit MFRS 124 . 21 b

Sales of property and other assets, related party transactions monetary duration , credit

MFRS 124 . 21 b

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41


Services received, related party transactions monetary duration , debit

MFRS 124 . 21 c

Revenue from rendering of services, related party transactions monetary duration , credit

MFRS 124 . 21 c

Management fees, related party transactions monetary duration , debit

MFRS 124 . 21

Royalty expense, related party transactions monetary duration , debit

MFRS 124 . 21

Rental income, related party transactions monetary duration , credit

MFRS 124 . 21

Rental expense, related party transactions monetary duration , debit

MFRS 124 . 21

Dividend income, related party transactions monetary duration , credit

MFRS 124 . 21

Interest income, related party transactions monetary duration , credit

MFRS 124 . 21

Other revenue, related party transactions monetary duration , credit

MFRS 124 . 21

Other expense, related party transactions

monetary duration , debit MFRS 124 . 21

Outstanding balances for related party transactions [abstract]

Amounts receivable, related party transactions

monetary instant , debit MFRS 124 . 20

MFRS 124 . 18 b

Amounts payable, related party transactions

monetary instant , credit MFRS 124 . 20

MFRS 124 . 18 b

Others monetary instant

MFRS 124 . 21

Disclosure of transactions between related parties [text block] text block duration

MFRS 124 . 18

[829000] Notes - Commitments

Disclosure of commitments [abstract]

Disclosure of commitments [text block]

text block

duration

MFRS 101 . 10 e

[830000] Notes - Contingencies [abstract]

Disclosure of contingent liabilities [abstract]

Disclosure of contingent liabilities [table]

table

Classes of contingent liabilities [axis]

axis duration

Contingent liabilities [member]

domain duration

MFRS 137

..

88

Warranty contingent liability [member] domain duration

MFRS 137 .

. 88

Legal proceedings contingent liability [member] domain duration

MFRS 137 .

. 88

Contingent liability for guarantees [member] domain duration

MFRS 137 .

. 88

Other contingent liabilities [member] domain duration

MFRS 137 .

. 88

Disclosure of contingent liabilities [line items] line items

Estimated financial effect of contingent liabilities monetary duration

MFRS 137 .

. 86 a

Disclosure of contingent liabilities [text block] text block duration

MFRS 137 .

. 86

[831000] Notes - Financial Instruments

Disclosure of financial instruments [abstract]

Disclosure of financial instruments [text block]

text block duration

MFRS 7

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42


[832000] Notes - Other comprehensive income


Disclosure of other comprehensive income [text block]

text block duration

MFRS 101 . 106A

[833000] Notes - Other assets

Disclosure of other assets [abstract]

Disclosure of other assets [text block]

text block duration

MFRS 101 . 10 e

[834000] Notes - Other liabilities

Disclosure of other liabilities [abstract]

Disclosure of other liabilities [text block]

text block duration

MFRS

. 10 e

[835000] Notes - Other transactions with owners

Disclosure of other transactions with owners [abstract]

Disclosure of other transactions with owners [text block]

text block duration

MFRS 101

[836000] Notes - Other changes in equity

Disclosure of other changes in equity [abstract]

Disclosure of other changes in equity [text block]

text block duration

MFRS 101

[837000] Notes - Other adjustments for non cash items

Disclosure of other adjustments for non cash items [abstract]

Disclosure of other adjustments for non cash items [text block]

text block duration

MFRS 107

[838000] Notes - Other changes in working capital

Disclosure of other changes in working capital [abstract]

Disclosure of other changes in working capital [text block]

text block duration

MFRS 107

[839000] Notes - Other operating activities

Disclosure of other operating activities [abstract]

Disclosure of other operating activities [text block]

text block duration

MFRS 107

[840000] Notes - Other investing activities

Disclosure of other investing activities [abstract]

Disclosure of other investing activities [text block]

text block duration

MFRS 107

[841000] Notes - Other financing activities

Disclosure of other financing activities [abstract]

Disclosure of other financing activities [text block]

text block duration

MFRS 107

[842000] Notes - Other cash receipts from operating activities

Disclosure of other cash receipts from operating activities [abstract]

Disclosure of other cash receipts from operating activities [text block]

text block duration

MFRS 107

[843000] Notes - Other cash payments from operating activities

Disclosure of other cash payments from operating activities [heading]

Disclosure of other cash payments from operating activities [text block]

text block duration

MFRS 107

[844000] Notes - Other notes

Disclosure of other notes [heading]

Disclosure of other notes [text block]

text block duration

MFRS 101

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43


PERS [110000] Income statement, by function of expense

Income statement [abstract]

Revenue

MASB 1 . 82 a

X monetary duration , credit MASB 1 . 103

MASB 1 . 2

MASB 9 . 35 b

Cost of sales

(X) monetary duration , debit MASB 1 . 99

MASB 1 . 103

Gross profit X monetary duration , credit MASB 1 . 103

Other income


MASB 1 . 2

Distribution costs


MASB 1 . 99

Administrative expenses


MASB 1 . 99

Other expense


MASB 1 . 99

Other gains (losses)


MASB 1 . 103



Finance income X monetary duration , credit MASB 1 . 85

Finance costs (X) monetary duration , debit MASB 1 . 82 b


X monetary duration , credit MASB 1 . 82 c

Profit (loss) before tax


MASB 1 . 2


MASB 1 . 82 d


MASB 25 . 81 c i

MASB 25 . 81 c

ii

Profit (loss) after tax X monetary duration , credit MASB 1

Minority interest (X) monetary duration , debit MASB 1 . 75 h

Net profit or loss from ordinary activities

X monetary duration , credit MASB

1 . 75 f

Extraordinary items (X) monetary duration , debit MASB 1 . 75 g

Contribution of zakat (X) monetary duration , debit MASB 1 . 85

Profit (loss)

MASB 1 . 106 d i

X monetary duration , credit MASB 1 . 82 f

MASB 1 . 81A a

MASB 2 . 18 b

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44


PERS [120000] Income statement , by nature of expense

Income statement [abstract]

Revenue

MASB 1 . 82 a


MASB 1 . 2

MASB 9 . 35 b

Other income X monetary duration , credit MASB 1 . 103

MASB 1 . 2

Increase (decrease) in inventories of finished goods and work in progress


MASB 1 . 99

Raw materials and consumables used (X) monetary duration , debit MASB 1 . 2

MASB 1 . 99

Employee benefits expense

MASB 1 . 2


MASB 1 . 104

Depreciation and amortisation expense

MASB 1 . 2


MASB 1 . 104

Other expenses (X) monetary duration , debit MASB 1 . 2

MASB 1 . 99

Other gains (losses) X monetary duration , credit MASB 1 . 2

MASB 1 . 103

Profit (loss) from operating activities X monetary duration , debit MFRS 132 . IE33

Finance income X monetary duration , credit MASB 1 . 85

Finance costs (X) monetary duration , debit MASB 1 . 82 b



Profit (loss) before tax X monetary duration , credit MASB 1 . 103

MASB 1 . 2


MASB 1 . 82 d


MASB 25 . 81

MASB 25 . 81

Profit (loss) after tax

MASB 1 . 82 d

X monetary duration , debit MASB 25 . 79

MASB 25 . 81

MASB 25 . 81

Minority interest (X) monetary duration , debit MASB 1 . 75 h

Net profit or loss from ordinary activities X monetary duration , debit MASB 1 . 75 f

Extraordinary items X monetary duration , debit MASB 1 . 75 g

Contribution of zakat X monetary duration , debit MASB 1 . 85

Profit (loss)

MASB 1 . 106 d i

X monetary duration , credit MASB 1 . 82 f

MASB 1 . 81 a

MASB 2 . 18 b

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45


PERS [210000] Balance Sheet

Balance Sheets [abstract]

Non-current assets [abstract]


X monetary instant , debit MASB 1 . 54 a

MASB 15 . 73 e

Investment property

MASB 1 . 54 b

X monetary instant , debit MASB 32 . 76

MASB 32 . 79 d

Goodwill X monetary instant , debit MASB 1 . 54 c

Intangible assets other than goodwill

X monetary instant , debit MASB 1 . 54 c

MASB 4 . 118 e

Investments in subsidiaries X monetary instant , debit

Investments in associates X monetary instant , debit

Investments in joint ventures X monetary instant , debit

Trade and other non-current receivables

X monetary instant , debit MASB 1 . 78 b

MASB 1 .

Deferred tax assets

MASB 1 . 54 o


MASB 25 . 81 g

Other non-current assets X monetary instant , debit MASB 1 . 55

Total non-current assets X monetary instant , debit MASB 1 . 66

Current assets [abstract]

Cash and cash equivalents

X monetary instant , debit MASB 1 . 54 i

MASB 2 . 45

Current inventories

MASB 1 . 54 g


MASB 2 . 36 b

Trade and other current receivables

X monetary instant , debit MASB 1 . 54 h

MASB 1 . 78 b

Current tax assets, current X monetary instant , debit MASB 1 . 54 n

Other current assets X monetary instant , debit MASB 1 . 55

Total current assets X monetary instant , debit MASB 1 . 66

Total assets X monetary instant , debit MASB 1 . 55

Equity and liabilities [abstract]

Equity [abstract]

Issued capital X monetary instant , credit MASB 1 . 78 e

Retained earnings

X monetary instant , credit MASB 1 . 78 e

MASB 1 . IG6

Share premium X monetary instant , credit MASB 1 . 78 e

Other reserves X monetary instant , credit MASB 1 . 78 e

Total equity attributable to owners of parent X monetary instant , credit

MASB 1 . 54 r


X monetary instant , credit MASB 1 . 54 q

MASB 1 . 27

Total equity

X monetary instant , credit MASB 1 . 55

MASB 1 . 78 e

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46


Liabilities [abstract]

Non-current liabilities [abstract]

Trade and other non-current payables

X monetary instant , credit MASB 1 . 54 k

Deferred tax liabilities

MASB 1 . 54 o


MASB 25 . 81 g

Other non-current borrowings X monetary instant , credit MASB 1 . 54 m

Other non-current liabilities X monetary instant , credit MASB 1 . 55

Total non-current liabilities X monetary instant , credit MASB 1 . 69

Current liabilities [abstract]

Trade and other current payables X monetary instant , credit MASB 1 . 54 k

Current tax liabilities, current X monetary instant , credit MASB 1 . 54 n

Current borrowings X monetary instant , credit MASB 1 . 54 m

Other current liabilities X monetary instant , credit MASB 1 . 55

Total current liabilities X monetary instant , credit MASB 1 . 69

Total liabilities X monetary instant , credit MASB 1 . 55

Total equity and liabilities X monetary instant , credit MASB 1 . 55

PERS [310000] Statement of changes in equity

Statement of changes in equity [table] table duration

Components of equity [axis] axis duration MASB 1 . 86

Equity [member] domain duration MASB 1 . 86

Equity attributable to owners of parent [member] domain duration

MASB 1 . 86 d

Issued capital [member] domain duration MASB 1 . 86

Retained earnings [member] domain duration MASB 1 . 86 d

Other reserves [member] domain duration MASB 1 . 86 Non-controlling interests [member] domain duration MASB 1 . 86

Statement of changes in equity [line items]

line items

Equity at beginning of period X monetary instant , credit MASB 1 . 86 f

Profit (loss) X monetary duration , credit MASB 1 . 86 a

MASB 1 . 86 e

Dividends paid (X) monetary duration , debit MASB 1 . 86 d

Acquisition (dilution) of equity interest in subsidiaries

X monetary duration , credit MASB 1 . 86 b

MASB 1 . 86 f

Issuance of shares X monetary duration , debit MASB 1 . 86 d

Other changes in equity X monetary duration , credit MASB 1 . 86 c

MASB 1 . 86 f

Total increase (decrease) in equity X monetary duration , credit MASB 1 . 87

Equity at end of period X monetary duration , debit MASB 1 . 86 f

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47


PERS [410000] Statement of cash flows - Indirect


Cash flows from used in operating activities [abstract]

MASB 1 . 106 d i

Profit (loss) X monetary duration , credit MASB 1 . 82 f

MASB 1 . 81A a

MASB 5 . 18 b

Adjustments to reconcile profit loss [abstract]

Adjustments for income tax expense


Adjustments for finance costs X monetary duration , debit MASB 5 . 20 c

Adjustments for depreciation and amortisation expense

X monetary duration , debit MASB 5 . 20 b

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss


Adjustments for provisions X monetary duration , debit MASB 5 . 20 b

Adjustments for unrealised foreign exchange losses (gains)


Adjustments for undistributed profits of associates

(X) monetary duration , credit MASB 5 . 20 b

Adjustments for losses (gains) on disposal of non-current assets


Other adjustments for non-cash items


Total adjustments to reconcile profit (loss)


Cash flows from (used in) operations X monetary duration

MASB 5 . 20

Changes in working capital [abstract]

Adjustments for decrease (increase) in inventories

(X) monetary duration , debit MASB 5 . 20 a

Adjustments for decrease (increase) in trade accounts receivable


Adjustments for decrease (increase) in other operating

receivables


Adjustments for increase (decrease) in trade accounts payable


Adjustments for increase (decrease) in other operating payables


Other changes in working capital (X) monetary duration , debit MASB 5

Total changes in working capital (X) monetary duration , credit MASB 5 . 20

Dividends paid (X) monetary duration , credit MASB 5 . 31

Dividends received X monetary duration , debit MASB 5 . 31

Interest received X monetary duration , debit MASB 5 . 31

Interest paid (X) monetary duration , credit MASB 5 . 31


(X) monetary duration , credit MASB 5 . 35

MASB 5 . 14 f

Other inflows (outflows) of cash X monetary duration , debit MASB 5 . 14


X monetary duration MASB 5 . 10

MASB 5 . 50 d

ssmt_20131231

48









MASB 5 . 16 d

Other cash payments to acquire equity or debt instruments of other entities

(X) monetary duration , credit

MASB 5 . 16 c



Purchase of property, plant and equipment

(X) monetary duration , credit MASB 5 . 16 a

Proceeds from sales of intangible assets


Purchase of intangible assets (X) monetary duration , credit MASB 5 . 16 a

Proceeds from sales of other long-term assets

(X) monetary duration , debit MASB 5 . 16 b

Purchase of other long-term assets (X) monetary duration , credit MASB 5 . 16 a

Proceeds from government grants X monetary duration , debit MASB 31 . 28



MASB 5 . 16 f

Cash advances and loans made to other parties

(X) monetary duration , credit MASB 5 . 16 e






MASB 5 . 50 d

Cash flows from (used in) financing activities


Proceeds from issuing shares X monetary duration , debit MASB 5 . 17 a

Proceeds from issuing other equity instruments X

monetary duration , debit MASB 5 . 17 a

Payments to acquire or redeem entity's shares (X)

monetary duration , credit MASB 5 . 17 b

Payments of other equity instruments (X)

monetary duration , credit MASB 5 . 17

Proceeds from borrowings X monetary duration , debit MASB 5 . 17 c

Repayments of borrowings (X) monetary duration , credit MASB 5 . 17 d

Payments of finance lease liabilities (X) monetary duration , credit MASB 5 . 17 e





MASB 5 . 50 d

Net increase in cash and cash equivalents X monetary duration , debit

MASB 5 . 45


X monetary duration MASB 5 . 25

MASB 5 . 28

ssmt_20131231

49



X monetary duration , debit MASB 1 . 54 i

MASB 5 . 45

Cash and cash equivalents at end of

period

X monetary duration , debit MASB 1 . 54 i

MASB 5 . 45

PERS [420000] Statement of cash flows - Direct



Receipts from sales of goods and rendering of services

X monetary duration , debit MASB 5 .

14 a

Receipts from royalties, fees, commissions and other revenue


14 b

Receipts from contracts held for dealing or trading purposes


14 g

Other cash receipts from operating activities


14

Payments to suppliers for goods and services

(X) monetary duration , credit MASB 5 .

14 c

Payments to and on behalf of employees (X) monetary duration

, credit

MASB 5 .

14 d

Other cash payments from operating activities (X) monetary duration

, credit

MASB 5 .

14

Net cash flows from (used in) operations 1 monetary duration

,

MASB 5







MASB 5 . 14 f

Other inflows (outflows) of cash X monetary duration , credit MASB 5 . 14


X monetary duration

MASB 5 . 10

MASB 5

.

50 d


Cash flows from losing control of subsidiaries or other businesses X monetary duration , debit

MASB 5 .

39

Cash flows used in obtaining control of subsidiaries or other businesses (X) monetary duration , credit

MASB 5 .

39

Other cash receipts from sales of equity or debt instruments of other entities X

monetary duration , debit MASB 5 .

16 d

Other cash payments to acquire equity or debt instruments of other entities (X)

monetary duration , credit MASB 5 .

16 c

Proceeds from sales of property, plant and equipment X


16 b

Purchase of property, plant and equipment (X)


16 a

Proceeds from sales of intangible assets X


16 b

Purchase of intangible assets

(X)


16 a

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50


Proceeds from sales of other long-term assets X


16 b

Purchase of other long-term assets (X)

monetary duration , credit MASB 5 . 16 a

Proceeds from government grants X


28

Cash receipts from repayment of advances and loans made to other parties X


16 f

Cash advances and loans made to other parties (X)


16 e

Dividends received






MASB 5 . 50 d


Dividends paid

(X) monetary duration , credit MASB 5

.

31

Proceeds from issuing shares

X monetary duration , debit MASB 5

.

17 a

Proceeds from issuing other equity instruments X monetary duration , debit

MASB 5 .

17 a

Payments to acquire or redeem entity's shares (X) monetary duration , credit

MASB 5 .

17 b

Payments of other equity instruments (X) monetary duration , credit

MASB 5 .

17

Proceeds from borrowings


.

17 c

Repayments of borrowings


.

17 d

Payments of finance lease liabilities (X) monetary duration , credit

MASB 5 .

17 e

Interest paid


.

31

Other inflows (outflows) of cash


.

21



.

10

MASB 5

.

50 d

Net increase in cash and cash equivalents X monetary duration , debit

MASB 5 . 45



.

25

MASB 5

. 28



MASB 5

.

45

Cash and cash equivalents at end of period


MASB 5 .

45

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PERS [801000] Notes - Corporate information

Disclosure of corporate information [abstract]

Disclosure of corporate information [text block]

text block duration

MASB 1 . 10 e

PERS [802000] Notes - Summary of significant accounting policies

Disclosure of summary of significant accounting policies [abstract]

Disclosure of summary of significant accounting policies [text block]

text block duration

MASB 1 . 114 b

PERS [803000] Notes - Critical accounting estimates and judgements

Disclosure of critical accounting estimates and judgements [abstract]

Disclosure of critical accounting estimates and judgements [text block]

text block duration

MASB 1 . 10 e

PERS [804000] Notes - Revenue

Disclosure of revenue [table] table duration

Disclosure of revenue [abstract]

Disclosure of revenue [line items]

line items

Revenue from sale of goods X monetary duration , credit MASB 9 . 35 b i

Revenue from rendering of services X monetary duration , credit MASB 9 . 35 b ii

Interest income X monetary duration , credit MASB 9 . 35 b iii

Investment income X monetary duration , credit MASB 1 . 85

Dividend income [abstract]

Dividend income subsidiaries X monetary duration , credit MASB 9 . 36 b v

Dividend income associates X monetary duration , credit

Dividend income joint ventures X monetary duration , credit

Dividend income from other companies X monetary duration , credit

MASB 9 . 36 b v

Other dividend income X monetary duration , credit MASB 9 . 36 b v

Total dividend income X monetary duration , credit MASB 9 . 36 b v

Royalty income X monetary duration , credit MASB 9 . 36 b iv

Management fees X monetary duration , credit MASB 1 . 85

Rental income X monetary duration , credit MASB 1 . 112 c

Revenue from construction contracts

X monetary duration , credit IFRIC 15 . 20 b

MASB 9 . 36 b

Other fee and commission income X monetary duration , credit MASB 1 . 112 c

Other revenue X monetary duration , credit MASB 9 . 35 b

Total revenue

MASB 1 . 82 a


MASB 1 . 2

MASB 9 . 35 b

Disclosure of revenue [text block] text block duration

MASB 1 . 114 b

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52


PERS [805000] Notes - Financial Income

Disclosure of finance income [table] table duration

Disclosure of finance income [abstract]

Disclosure of finance income [line items]

line items

Interest income due from subsidiaries, associates and other related parties


Interest income on cash and cash equivalents


Interest income on investment securities X monetary duration , credit

MASB 1

Interest income on loans and receivables X monetary duration , credit

MASB 1 . 112 c

Interest income on other financial assets X monetary duration , credit

MASB 1 . 112 c

Other finance income X monetary duration , credit MASB 1 . 112 c

Total finance income X monetary duration , credit MASB 1 . 85

Disclosure of finance income [text block]

text block

duration

MASB 1 . 10 e

PERS [806000] Notes - Other Income

Disclosure of other income [table] table duration

Disclosure of other income [abstract]

Disclosure of other income [line items]

line items

Dividend - other income X monetary duration , credit MASB 9 . 35 b v

Gains (losses) on disposals of investments X monetary duration , credit

MASB 1 . 98 d

Income from reimbursements under insurance policies X monetary duration , credit

MASB 1 . 112 c

Gains on disposals of property, plant and equipment X monetary duration , credit

MASB 1 . 98 c

Gains on disposals of non-current assets X monetary duration , credit

MASB 1 . 112 c

Reversal of impairment loss recognised in profit or loss X monetary duration , credit

MASB 1 . 99

Foreign exchange gain (loss)

X monetary duration , credit MASB 2

MASB 6 . 52 a

Management fees - other income X monetary duration , credit MASB 1 . 85

Rental - other income X monetary duration , credit MASB 1 . 112 c

Other fee and commission - other income X monetary duration , credit

MASB 1 . 112 c

Government contributions and donations - local X monetary duration , credit

MASB 1 . 85

Government contributions and donations - foreign X monetary duration , credit

MASB 1 . 85

Other contributions and donations - local X monetary duration , credit

MASB 1 . 85

Other contributions and donations - foreign X monetary duration , credit

MASB 1 . 85

Miscellaneous other operating income X monetary duration , credit

MASB 1 . 112 c

Total other income


MASB 1 . 2

Disclosure of other income [text block] text block

duration

MASB 1

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PERS [807000] Notes - Finance Costs

Disclosure of finance costs [abstract]

Disclosure of finance costs [text block] text block

duration

MASB 1

PERS [808000] Notes - Profit before tax

Disclosure of profit before tax [table] table duration

Disclosure of profit before tax [abstract]

Disclosure of profit before tax [line items]

line items

Auditor's remuneration [abstract] string duration

Auditor's remuneration for audit services X monetary duration , debit

MASB 1 . 112 c

Auditor's remuneration for tax services X monetary duration , debit

MASB 1 . 112 c

Auditor's remuneration for other services


MASB 1 . 112 c

Total auditor's remuneration X monetary duration , debit MASB 1 . 112 c

Research and development expense monetary duration , debit MASB 4 . 126

Inventory write-down

monetary duration MASB 1 . 98 a

MASB 2 . 36 e

Operating lease monetary duration , credit MASB 1 . 85

Foreign exchange gain (loss) monetary duration , credit MASB 2

MASB 6 . 52 a

Disclosure of profit before tax [text block]

text block

duration

MASB 1

PERS [809000] Notes - Employee Benefits Expense

Disclosure of employee benefits expense [table] table duration

Disclosure of employee benefits expense [abstract]

Disclosure of employee benefits expense [line items]

line items

Wages and salaries


MASB 29 . 9

Payment of bonus X monetary duration , debit MASB 29 . 8

Social security contributions


MASB 2 . 37

Post-employment benefit expense, defined contribution plans


MASB 29 . 53

Termination benefits expense X monetary duration , debit MASB 29 . 142

Other long-term employee benefits X monetary duration , debit MASB 29 . 131

Other short-term employee benefits


MASB 29 . 9

Other employee expense X monetary duration , debit MASB 29 . 4

MASB 29 . 5

Total employee benefits expenses X monetary duration , debit MASB 29

Disclosure of employee benefits expense [text block]

text block duration

MASB 29

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PERS [810000] Notes - Key management personnel compensation

Disclosure of key management personnel compensation [abstract]

Disclosure of key management personnel compensation [text block]

text block

duration

MASB 1 . 10 e

PERS [811000] Notes - Income tax expense

Disclosure of income tax expense [abstract]

Disclosure of income tax expense[text block]

text block

duration

MASB 25

PERS

[812000] Notes - Property, plant and equipment

Disclosure of property, plant and equipment [abstract]

Disclosure of property, plant and equipment [text block]

text block

duration

MASB 15

PERS [813000] Notes - Investment property

Disclosure of investment property [abstract]

Disclosure of investment property [text block]

text block

duration

MASB 32

PERS [814000] Notes - Intangible asset

Disclosure of intangible assets [abstract]

Disclosure of intangible assets [text block]

text block

duration

MFRS 4

PERS [815000] Notes - Investments in subsidiaries, associates and joint ventures

Disclosure of investments in subsidiaries, associates and joint ventures [abstract]

Disclosure of investment in subsidiaries, associates and joint ventures [text block]

text block

duration

MASB 11

PERS [816000] Notes - Deferred tax

Disclosure of deferred tax [abstract]

Disclosure of deferred tax [text block] text block

duration

MASB 1 . 10 e

PERS [817000] Notes - Trade and other receivables

Disclosure of trade and other receivables [table]

table duration

Disclosure of trade and other receivables [abstract]

Disclosure of trade and other receivables [line items]

Line items

Current trade receivables

X monetary instant , debit MASB 1 . 78 b

MASB 1 . 68

Current prepayments X monetary instant , debit MASB 1 . 78 b

Current receivables due from related parties X monetary instant , debit

MASB 1 . 78 b

Other current receivables X monetary instant , debit MASB 1 . 78 b

Total trade and other current receivables

X monetary instant , debit MASB 1 . 54 h

MASB 1 . 78 b

Allowance for impairment loss monetary instant , debit MASB 1 . 78 b

Disclosure of trade and other receivables [text block]

text block duration

MASB 1 . 10 e

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PERS

[818000] Notes - Inventories

Disclosure of inventories [table] table duration

Disclosure of inventories [abstract]

Disclosure of inventories [line items]

Line items

Raw materials X monetary instant , debit MASB 2 . 37

Work in progress X monetary instant , debit MASB 2 . 37

Spare parts X monetary instant , debit MASB 2 . 37

Production supplies X monetary instant , debit MASB 2 . 37

Finished goods X monetary instant , debit MASB 2 . 37

Merchandise X monetary instant , debit MASB 2 . 37

Other inventories X monetary instant , debit MASB 2 . 37

Total current inventories

MASB 1 . 54 g

X monetary instant

MASB 1 . 68

MASB 2 . 36 b

Disclosure of inventories [text block] text block

duration

MASB 2

PERS [819000] Notes - Cash and cash equivalents

Cash and cash equivalents [table] table duration

Cash and cash equivalents [abstract]

Cash and cash equivalents [line items]

line items

Cash on hand X monetary instant , debit MASB 2 . 45

Balances with banks X monetary instant , debit MASB 2 . 45

Short-term deposits, classified as cash equivalents


Short-term investments, classified as cash equivalents


Other banking arrangements, classified as cash equivalents


Total cash and cash equivalents


MASB 2 . 45

Disclosure of cash and cash equivalents [text block]

text block

duration

MASB 1 . 10 e

PERS [820000] Notes - Borrowings

Disclosure of borrowings [table] table duration

Disclosure of borrowings [abstract]

Disclosure of borrowings [line items]

line items

Non-current portion of non-current borrowings, by type [abstract]

Non-current portion of non-current secured bank loans received

X monetary instant , credit MASB 1 . 112 c

Non-current portion of non-current unsecured bank loans received


Non current of other borrowings X monetary instant , credit MASB 1 . 112 c

Total non-current portion of non-current borrowings


Current borrowings and current portion of non-current borrowings [abstract]

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Current secured bank loans received and current portion of non-current secured bank loans received


Current unsecured bank loans received and current portion of

non-current unsecured bank loans received


Other borrowings X monetary instant , credit MASB 1 . 112 c

Total current borrowings and current portion of non-current borrowings


Total borrowings X monetary instant , credit MASB 1 . 55

Disclosure of borrowings [text block] text block

duration

MASB 1 . 10 e

PERS

[821000] Notes - Trade and other payables

Disclosure of trade and other payables [table]

table

Disclosure of trade and other payables [abstract]

Disclosure of trade and other payables [line items]

line items

Current trade payables


MASB 1 . 70

Accruals classified as current X monetary instant , credit MASB 1 . 78

Current payables to related parties X monetary instant , credit MASB 1 . 78

Other current payables X monetary instant , credit MASB 1 . 55

Total trade and other current payables

X monetary instant , credit MASB 1 . 54 k

Trade and other payables [text block] text block

duration

MASB 1 . 10 e

PERS [822000] Notes - Share capital

Disclosure of share capital [table] table duration

Disclosure of share capital [abstract]

Disclosure of share capital [line items]

line items

Shares issued and fully paid sharesitem duration MASB 1 . 79 a ii

Other changes in shares issued and fully paid

sharesitem instant MASB 1 . 79 a iv

Shares issued but not fully paid sharesitem duration MASB 1 . 79 a ii

Other changes in shares issued but not fully paid


Shares outstanding at beginning of period


Shares issued during financial year sharesitem instant MASB 1 . 79 a iv

Other changes in shares outstanding sharesitem duration MASB 1 . 79 a iv

Shares outstanding at end of period sharesitem duration MASB 1 . 79 a iv

Shares issued and fully paid monetary duration , credit MASB 1 . 79 a ii

Other changes in shares issued and fully paid

monetary duration , credit MASB 1 . 79 a iv

Shares issued but not fully paid monetary duration , credit MASB 1 . 79 a ii

Other changes in shares issued but not fully paid


Shares outstanding at beginning of period

monetary instant , credit MASB 1 . 79 a iv

Shares issued during financial year


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Other changes in shares outstanding monetary duration , credit MASB 1 . 79 a iv

Shares outstanding at end of period monetary instant , credit MASB 1 . 79 a iv

Disclosure of share capital [text block] text block

durtaion

MASB 1 . 79 a

PERS [823000] Notes - Other reserves

Disclosure of other reserves [table] table

Other reserves [abstract]

Disclosure of other reserves [line items]

line items

Non-distributable [abstract] string duration

Reserve of exchange differences on translation

X monetary instant , credit MASB 6 . 52 b

Statutory reserve X monetary instant , credit MASB 1 . 55

Other non-distributable reserves X monetary instant , credit MASB 1

Total non-distributable other reserves

X monetary instant , credit MASB 1

Distributable [abstract] string duration

Other distributable reserves X monetary instant MASB 1

Total distributable other reserves X monetary instant MASB 1

Total other reserves X monetary instant MASB 1 . 78 e

Disclosure of other reserves [text block] text block

duration

MASB 1

PERS [824000] Notes - Related party transactions

Disclosure of transactions between

related parties [table]

table duration

Categories of related parties [axis]

axis duration

Entity's total for related parties

[member]

domain duration

MASB 16 . 19

Related parties [member]

domain

duration

MASB 16 . 19

Parent [member]

domain

duration

MASB 16 . 19 a

Entities with joint control or

significant influence over Group

[member] domain

duration

MASB 16 . 19 b


domain

duration

MASB 16 . 19 c

Associates [member]

domain

duration

MASB 16 . 19 d

Joint ventures where entity is

venturer [member]

domain duration

MASB 16 . 19 e

Key management personnel of

Group [member]

domain duration

MASB 16 . 21

Key management personnel of

parent Company [member]

domain duration

MASB 16 . 19 f


related parties [line items]

line items

duration

Related party transactions [abstract]

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Purchases of goods, related party

transactions

monetary duration , debit MASB

16 . 21 a

Revenue from sale of goods,

related party transactions

monetary duration , credit MASB

16 . 21 a

Purchases of property and other

assets, related party transactions

monetary duration , debit MASB

16 . 21 b

Sales of property and other

assets, related party transactions

monetary duration

credit MASB

16 . 21 b

Services received, related party

transactions

monetary duration

debit MASB

16 . 21 c

Revenue from rendering of

services, related party

transactions monetary duration

credit

MASB 16 . 21 c

Management fees, related party

transactions

monetary duration

debit MASB

16 . 21

Royalty expense, related party

transactions

monetary duration

debit MASB

16 . 21

Rental income, related party

transactions

monetary duration

credit MASB

16 . 21

Rental expense, related party

transactions

monetary duration

debit MASB

16 . 21

Dividend income, related party

transactions

monetary duration

credit MASB

16 . 21

Interest income, related party

transactions

monetary duration

credit MASB

16 . 21

Other revenue, related party

transactions

monetary duration

credit MASB

16 . 21

Other expense, related party

transactions

monetary duration

debit MASB

16 . 21

Outstanding balances for related party transactions [abstract]

Amounts receivable, related party

transactions

monetary instant

MASB 16 . 20

Amounts payable, related party

transactions

monetary instant

MASB 16 . 20

Others

monetary instant

MASB 16 . 21


related parties [text block]

text block

duration

MASB 16 . 18

PERS [825000]

Notes - Commitments

Disclosure of commitments [abstract]

Disclosure of commitments [text block]

text block

duration

MASB 1 . 10 a

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PERS [826000] Notes - Contingencies

Disclosure of contingent liabilities [abstract]

Disclosure of contingent liabilities

[table]

table duration

Classes of contingent liabilities

[axis]

axis duration

Contingent liabilities [member]

domain duration

MASB 20 . 88

Warranty contingent liability

[member]

domain duration

MASB 20 . 88

Legal proceedings contingent

liability [member]

domain duration

MASB 20 . 88

Contingent liability for

guarantees [member]

domain duration

MASB 20 . 88

Other contingent liabilities

[member]

domain duration

MASB 20 . 88

Disclosure of contingent liabilities

[line items]

line items

Estimated financial effect of

contingent liabilities

monetary duration

MASB 20 . 86 a

Disclosure of contingent

liabilities [text block]

text block duration

MASB 20 . 86

PERS [827000] Notes - Other assets

Disclosure of other assets [abstract]

Disclosure of other assets [text block]

text block

duration MASB 1 . 10 e

PERS [828000] Notes - Other liabilities

Disclosure of other liabilities [abstract]

Disclosure of other liabilities [text block]

text block

duration MASB 1 . 10 e

PERS [829000] Notes - Other changes in equity

Disclosure of other changes in equity [abstract]

Disclosure of other changes in equity [text block]

text block

duration MASB 1 . 106 d

PERS [830000] Notes - Other adjustments for non cash items

Disclosure of other adjustments for non cash items [abstract]

Disclosure of other adjustments for non cash items [text block]

text block

duration MASB 5

PERS [831000] Notes - Other changes in working capital

Disclosure of other changes in working capital [abstract]

Disclosure of other changes in

working capital [text block]

text

block duration MASB 5

PERS [832000] Notes - Other operating activities

Disclosure of other operating activities [abstract]

Disclosure of other operating activities [text block]

text block

duration MASB 5

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PERS [833000] Notes - Other investing activities

Disclosure of other investing activities [abstract]

Disclosure of other investing activities [text block]

text block

duration MASB 5

PERS [834000] Notes - Other financing activities

Disclosure of other financing activities [abstract]

Disclosure of other financing activities [text block]

text block

duration MASB 5

PERS [835000] Notes - Other cash receipts from operating activities

Disclosure of other cash receipts from operating activities [abstract]

Disclosure of other cash receipts from operating activities [text block]

text block

duration

MASB 5

PERS [836000] Notes - Other cash payments from operating activities

Disclosure of other cash payments from operating activities [abstract]

Disclosure of other cash payments from operating activities [text block]

text block

duration

MASB 5

PERS [837000] Notes - Other notes

Disclosure of other notes [abstract]

Disclosure of other notes [text block]

text block

duration MASB 1

[901000] Axis – Retrospective application and retrospective restatement

Retrospective application and retrospective restatement [axis]

axis MFRS 101.106 b, MFRS 108.28 f

MFRS 108.29 c , MFRS 108.49 b

Currently stated [member] domain

MFRS 101.20 d , MFRS 101.106 b

MFRS 108.28 f , MFRS 108.29 c

MFRS 108.49 b

Previously stated [member] domain MFRS 101.106 b , MFRS 108.28 f

MFRS 108.29 c , MFRS 108.49 b

Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]

domain

MFRS 101.106 b

MFRS 108.28 f

MFRS 108. 29 c

MFRS 108.49 b

Increase (decrease) due to changes in accounting policy [member]

domain MFRS 108.28 f

MFRS 108.29 c

Increase (decrease) due to changes in accounting policy required by MFRSs [member]

domain MFRS 108.28 f

MFRS 108.28 g

Increase (decrease) due to voluntary changes in accounting policy [member]

domain MFRS 108.29 c

MFRS 108.29 d

Increase (decrease) due to corrections of prior period errors [member]

domain MFRS 108.49 b

MFRS 108.49 c

ssm taxonomy illustrated (ssmt_20131231)

Documents