Disclosure Of Material Accounting Policy Information [Text Block]

Supermarket Income REIT PLC - Filing #1946464

Concept 2022-07-01 to
2023-06-30
Disclosure of material accounting policy information [text block]
Description of accounting policy for derivative financial instruments [text block]
Key estimate: Fair value of interest rate derivatives
Description of accounting policy for derivative financial instruments and hedging [text block]
Derivative financial instruments and hedge accounting
Description of accounting policy for determining components of cash and cash equivalents [text block]
Cash and cash equivalents
Description of accounting policy for dividends [text block]
Dividends payable to Shareholders
Description of accounting policy for expenses [text block]
Finance expense
Description of accounting policy for fair value measurement [text block]
Fair value measurement of derivative financial instruments
Description of accounting policy for finance income and costs [text block]
Rental income
Description of accounting policy for financial assets [text block]
Key judgement: Acquisition of financial assets at amortised cost
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Equity instruments
Description of accounting policy for financial liabilities [text block]
Financial assets and liabilities
Description of accounting policy for functional currency [text block]
Accounting convention and currency
Description of accounting policy for hedging [text block]
Hedge accounting
Description of accounting policy for income tax [text block]
2.10 Taxation
Description of accounting policy for investment in associates and joint ventures [text block]
Key judgement: Joint ventures – joint control
Description of accounting policy for investments in joint ventures [text block]
Key judgement: Acquisition of Joint Venture stake
Description of accounting policy for investment property [text block]
Key estimate: Fair value of investment properties
Description of accounting policy for property, plant and equipment [text block]
Property, plant and equipment
Description of accounting policy for segment reporting [text block]
Segmental information
Description of accounting policy for trade and other payables [text block]
Trade and other payables
Description of accounting policy for trade and other receivables [text block]
Trade and other receivables

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