SIGNIFICANT ACCOUNTING POLICIES THAT RELATE TO THE CONSOLIDATED FINANCIAL STATEMENTS AS A WHOLE (Tables)

12 Months Ended

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