Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
1 Material accounting policies
|
| Description of accounting policy for borrowing costs [text block] |
BORROWING COSTS
|
| Description of accounting policy for business combinations and goodwill [text block] |
SUBSIDIARIES
|
| Description of accounting policy for collateral [text block] |
PLEDGED ASSETS
|
| Description of accounting policy for contingent liabilities and contingent assets [text block] |
CONTINGENT LIABILITIES
|
| Description of accounting policy for deferred income tax [text block] |
Deferred tax is provided in full, using the balance sheet approach on temporary differences
|
| Description of accounting policy for derecognition of financial instruments [text block] |
DERECOGNITION
|
| Description of accounting policy for discontinued operations [text block] |
DISCONTINUED OPERATIONS
|
| Description of accounting policy for dividends [text block] |
DIVIDENDS
|
| Description of accounting policy for earnings per share [text block] |
EARNINGS PER SHARE
|
| Description of accounting policy for emission rights [text block] |
EMISSION ALLOWANCES AND GREEN CERTIFICATES
|
| Description of accounting policy for employee benefits [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for environment related expense [text block] |
ENVIRONMENTAL PROVISIONS
|
| Description of accounting policy for fair value measurement [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for financial assets [text block] |
FINANCIAL ASSETS
|
| Description of accounting policy for financial instruments [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS
|
| Description of accounting policy for financial liabilities [text block] |
FINANCIAL LIABILITIES
|
| Description of accounting policy for foreign currency translation [text block] |
1.5 Foreign currency transactions and translation
|
| Description of accounting policy for functional currency [text block] |
1.5.1 Functional and presentation currency
|
| Description of accounting policy for goodwill [text block] |
GOODWILL
|
| Description of accounting policy for hedging [text block] |
ACCOUNTING FOR DERIVATIVE FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES
|
| Description of accounting policy for impairment of financial assets [text block] |
IMPAIRMENT
|
| Description of accounting policy for impairment of non-financial assets [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for income tax [text block] |
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit
|
| Description of accounting policy for leases [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for measuring inventories [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for intangible assets and goodwill [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for investment in associates [text block] |
1.3.2 Associates
|
| Description of accounting policy for investments in joint ventures [text block] |
1.3.3 Joint ventures
|
| Description of accounting policy for property, plant and equipment [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for provisions [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for repairs and maintenance [text block] |
All other repairs and
|
| Description of accounting policy for research and development expense [text block] |
RESEARCH AND DEVELOPMENT COSTS
|
| Description of accounting policy for restricted cash and cash equivalents [text block] |
ACCOUNTING POLICIES
|
| Description of accounting policy for segment reporting [text block] |
MATERIAL ACCOUNTING POLICIES
|
| Description of accounting policy for subsidiaries [text block] |
1.3.1 Subsidiaries
|
| Description of accounting policy for trade and other receivables [text block] |
ACCOUNTING POLICIES
|