Disclosure Of Material Accounting Policy Information [Text Block]

Shaftesbury Capital Plc (formerly: Capital & Counties Properties Plc) - Filing #1855813

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]	Borrowings
Description of accounting policy for contingent liabilities and contingent assets [text block]	Contingent liabilities and capital commitments
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for derivative financial instruments [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for employee benefits [text block]	Pensions
Description of accounting policy for impairment of financial assets [text block]	Impairment of financial assets
Description of accounting policy for issued capital [text block]	Share capital
Description of accounting policy for leases [text block]	Leases
Description of accounting policy for investments in joint ventures [text block]
Description of accounting policy for investment property [text block]
Description of accounting policy for recognition of revenue [text block]	Revenue recognition
Description of accounting policy for segment reporting [text block]	Operating segments
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for subsidiaries [text block]	Subsidiaries
Description of accounting policy for trade and other payables [text block]
Description of accounting policy for trade and other receivables [text block]