Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-02-01 to 2023-01-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
m. Borrowing costs
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| Description of accounting policy for borrowings [text block] |
With the exception of lease liabilities, all financial liabilities are
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| Description of accounting policy for business combinations and goodwill [text block] |
g. Business combinations and goodwill
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| Description of accounting policy for cash flows [text block] |
For the purpose of the consolidated statement of cash flows, cash
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| Description of accounting policy for construction in progress [text block] |
Assets in the course of construction at the statement of financial
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| Description of accounting policy for customer acquisition costs [text block] |
i) Insurance acquisition costs
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| Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] |
The proportion of acquisition costs
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| Description of accounting policy for deferred income tax [text block] |
ii) Deferred tax
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| Description of accounting policy for depreciation expense [text block] |
Depreciation is charged to the income statement on a straight-line
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| Description of accounting policy for derecognition of financial instruments [text block] |
Derecognition
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| Description of accounting policy for derivative financial instruments and hedging [text block] |
iv) Derivatives
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
n. Cash and short-term deposits
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| Description of accounting policy for employee benefits [text block] |
u. Retirement benefit schemes
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| Description of accounting policy for fair value measurement [text block] |
v) Fair values
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| Description of accounting policy for financial assets [text block] |
i) Financial assets
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| Description of accounting policy for financial instruments [text block] |
k. Financial instruments
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
FVTPL
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| Description of accounting policy for financial liabilities [text block] |
iii) Financial liabilities
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| Description of accounting policy for foreign currency translation [text block] |
e. Foreign currencies
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| Description of accounting policy for functional currency [text block] |
Monetary assets and
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| Description of accounting policy for goodwill [text block] |
f. Intangible assets
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| Description of accounting policy for hedging [text block] |
vi) Hedge accounting
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| Description of accounting policy for impairment of assets [text block] |
h. Impairment of non-financial assets
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| Description of accounting policy for impairment of financial assets [text block] |
ii) Impairment of financial assets
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| Description of accounting policy for income tax [text block] |
d. Taxes
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| Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] |
r. Insurance contract liabilities
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| Description of accounting policy for issued capital [text block] |
x. Equity
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| Description of accounting policy for leases [text block] |
l. Leases
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| Description of accounting policy for measuring inventories [text block] |
q. Inventories
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| Description of accounting policy for interest income and expense [text block] |
iii) Finance costs
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
j. Non-current assets held for sale
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| Description of accounting policy for property, plant and equipment [text block] |
i. Property, plant and equipment
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| Description of accounting policy for provisions [text block] |
v. Provisions
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| Description of accounting policy for reinsurance [text block] |
s. Reinsurance assets
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| Description of accounting policy for repairs and maintenance [text block] |
All other repairs and maintenance costs are
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| Description of accounting policy for segment reporting [text block] |
3 Segmental information
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| Description of accounting policy for share-based payment transactions [text block] |
t. Share-based payments
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| Description of accounting policy for subsidiaries [text block] |
b) Investments in subsidiaries
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| Description of accounting policy for trade and other payables [text block] |
w. Trade and other payables
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| Description of accounting policy for trade and other receivables [text block] |
p. Trade and other receivables
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| Description of accounting policy for trading income and expense [text block] |
a. Revenue recognition
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| Description of accounting policy for transactions with non-controlling interests [text block] |
For each business combination, the Group elects whether to
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