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SIGNIFICANT ACCOUNTING POLICIES THAT RELATE TO THE CONSOLIDATED FINANCIAL STATEMENTS AS A WHOLE (Tables) | 12 Months Ended
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Dec. 31, 2017
SIGNIFICANT ACCOUNTING POLICIES THAT RELATE TO THE CONSOLIDATED FINANCIAL STATEMENTS AS A WHOLE |
Schedule of the impact that adoption of IFRS 9 and IFRS 15 is expected to have on the opening balance sheet of the Group | The following table presents the transitional impact that adoption of IFRS 9, 'Financial Instruments' ("IFRS 9") and IFRS 15, 'Revenue from contracts with customers' ("IFRS 15") is expected to have on the opening balance sheet of the Group, as of January 1, 2018. Further details regarding the impact of IFRS 9 and IFRS 15 can be found below.
|  |  |  | Impact of IFRS 9 |  | Impact of IFRS 15 |  |  |
|  | Opening balance sheet |  | Classification and measurement |  | Impairment |  | Revenue and contract costs |  | Adjusted opening balance sheet |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in joint ventures and associates |  |  | 1,921 |  |  | (25 | ) |  | (10 | ) |  | 40 |  |  | 1,926 |
Deferred tax assets |  |  | 272 |  |  | — |  |  | 4 |  |  | (12 | ) |  | 264 |
Other financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available for sale |  |  | 18 |  |  | (18 | ) |  | — |  |  | — |  |  | — |
Fair value through other comprehensive income |  |  | — |  |  | 18 |  |  | — |  |  | — |  |  | 18 |
Other assets |  |  | 199 |  |  | — |  |  | — |  |  | 93 |  |  | 292 |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables |  |  | 745 |  |  | — |  |  | (18 | ) |  | — |  |  | 727 |
Other financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available for sale |  |  | 53 |  |  | (53 | ) |  | — |  |  | — |  |  | — |
Fair value through other comprehensive income |  |  | — |  |  | 53 |  |  | — |  |  | — |  |  | 53 |
Other assets |  |  | 394 |  |  | — |  |  | — |  |  | (8 | ) |  | 386 |
Equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity attributable to equity owners of the parent |  |  | 4,352 |  |  | (25 | ) |  | (18 | ) |  | 85 |  |  | 4,394 |
Non-controlling interests |  |  | (425 | ) |  | — |  |  | (5 | ) |  | 14 |  |  | (416 | )
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other liabilities (current) |  |  | 1,346 |  |  | — |  |  | — |  |  | (1 | ) |  | 1,345 |
Deferred tax liabilities |  |  | 376 |  |  | — |  |  | (1 | ) |  | 15 |  |  | 390 |

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- Definition The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2017-01-01 -Paragraph 30 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2017-03-01&anchor=para_30_b&doctype=Standard -URIDate 2017-03-09 + Details
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