Disclosure Of Material Accounting Policy Information [Text Block]

Belships - Filing #2545154

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]	Financial liabilities
Description of accounting policy for cash flows [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for derivative financial instruments and hedging [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for employee benefits [text block]
Description of accounting policy for fair value measurement [text block]
Description of accounting policy for financial assets [text block]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for income tax [text block]
Description of accounting policy for leases [text block]	F) LEASING
Description of accounting policy for investment in associates and joint ventures [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for recognition of revenue [text block]
Description of accounting policy for restricted cash and cash equivalents [text block]
Description of accounting policy for segment reporting [text block]
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for taxes other than income tax [text block]
Description of accounting policy for trade and other receivables [text block]
Description of accounting policy for treasury shares [text block]