Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-01-01 to 2022-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
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| Description of accounting policy for business combinations and goodwill [text block] |
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| Description of accounting policy for cash flows [text block] |
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| Description of accounting policy for deferred income tax [text block] |
Deferred tax liabilities are recognized for all taxable temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements (‘balance sheet’ method). Deferred tax assets are recognized for all deductible temporary differences, unused carry forward losses and unused carry forward tax credits, to the extent that it is probable that future taxable profit will be available against which the deferred income tax assets can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realised; such reductions are reversed when the probability of future taxable profits improves.
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| Description of accounting policy for depreciation expense [text block] |
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| Description of accounting policy for earnings per share [text block] |
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| Description of accounting policy for employee benefits [text block] |
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| Description of accounting policy for finance costs [text block] |
Finance cost comprises:
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| Description of accounting policy for finance income and costs [text block] |
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| Description of accounting policy for financial assets [text block] |
Financial assets
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| Description of accounting policy for financial instruments [text block] |
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
Derivative financial instruments held by the Group are classified in the category FVTPL, unless the instrument is designated in a hedge relationship and the hedge meets the requirements for hedge accounting. Under IFRS 9, derivatives embedded in contracts where the host is a financial asset in the scope of the standard are never separated. Instead, the hybrid financial instrument as a whole is assessed for classification.
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| Description of accounting policy for financial liabilities [text block] |
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| Description of accounting policy for foreign currency translation [text block] |
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| Description of accounting policy for functional currency [text block] |
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| Description of accounting policy for goodwill [text block] |
Goodwill
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| Description of accounting policy for government grants [text block] |
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| Description of accounting policy for hedging [text block] |
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| Description of accounting policy for impairment of financial assets [text block] |
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| Description of accounting policy for impairment of non-financial assets [text block] |
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| Description of accounting policy for income tax [text block] |
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| Description of accounting policy for leases [text block] |
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| Description of accounting policy for measuring inventories [text block] |
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| Description of accounting policy for intangible assets and goodwill [text block] |
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| Description of accounting policy for intangible assets other than goodwill [text block] |
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| Description of accounting policy for investment in associates [text block] |
Associates
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| Description of accounting policy for investment in associates and joint ventures [text block] |
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| Description of accounting policy for investments in joint ventures [text block] |
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| Description of accounting policy for property, plant and equipment [text block] |
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| Description of accounting policy for provisions [text block] |
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| Description of accounting policy for recognition of revenue [text block] |
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| Description of accounting policy for restricted cash and cash equivalents [text block] |
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| Description of accounting policy for segment reporting [text block] |
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| Description of accounting policy for share-based payment transactions [text block] |
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| Description of accounting policy for subsidiaries [text block] |
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| Description of accounting policy for termination benefits [text block] |
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| Description of accounting policy for transactions with non-controlling interests [text block] |
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