Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
Borrowing costs (interest and other costs) are capitalised when they are incurred on raising specific funds to finance a major capital
|
| Description of accounting policy for borrowings [text block] |
Borrowings
|
| Description of accounting policy for business combinations and goodwill [text block] |
(ii) Acquisitions
|
| Description of accounting policy for contingent liabilities and contingent assets [text block] |
Provisions, contingent liabilities and contingent assets
|
| Description of accounting policy for depreciation expense [text block] |
(ii) Depreciation of owned assets
|
| 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
|
| Description of accounting policy for employee benefits [text block] |
Pensions and other long-term service benefits
|
| Description of accounting policy for fair value measurement [text block] |
Hedge accounting
|
| Description of accounting policy for financial guarantees [text block] |
Financial guarantee contracts
|
| Description of accounting policy for financial liabilities [text block] |
Financial instruments issued by the Group
|
| Description of accounting policy for foreign currency translation [text block] |
Foreign currency
|
| Description of accounting policy for functional currency [text block] |
Functional and presentation currency
|
| Description of accounting policy for impairment of assets [text block] |
Impairment of non-financial assets, excluding goodwill
|
| Description of accounting policy for income tax [text block] |
Taxation
|
| Description of accounting policy for issued capital [text block] |
Share capital
|
| Description of accounting policy for leases [text block] |
Leasing
|
| Description of accounting policy for loans and receivables [text block] |
Trade and other receivables
|
| Description of accounting policy for measuring inventories [text block] |
Inventories
|
| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] |
Discontinued operations
|
| Description of accounting policy for intangible assets and goodwill [text block] |
Goodwill
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
Other intangible assets
|
| Description of accounting policy for interest income and expense [text block] |
Finance income and expense
|
| Description of accounting policy for offsetting of financial instruments [text block] |
Offsetting financial assets and liabilities
|
| Description of accounting policy for property, plant and equipment [text block] |
Property, plant and equipment
|
| Description of accounting policy for recognition of revenue [text block] |
Revenue
|
| Description of accounting policy for research and development expense [text block] |
Research and development
|
| Description of accounting policy for share-based payment transactions [text block] |
Share-based payment transactions
|
| Description of accounting policy for subsidiaries [text block] |
(i) Subsidiaries
|
| Description of accounting policy for taxes other than income tax [text block] |
Deferred tax is provided using the balance sheet liability method, providing for temporary differences between the carrying amounts of
|
| Description of accounting policy for trade and other payables [text block] |
Trade and other payables
|