Disclosure Of Material Accounting Policy Information [Text Block]

Belships - Filing #2582813

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]
Description of accounting policy for borrowings [text block]	Financial liabilities
Description of accounting policy for business combinations and goodwill [text block]	’
Description of accounting policy for cash flows [text block]
Description of accounting policy for contingent liabilities and contingent assets [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for depreciation expense [text block]
Description of accounting policy for employee benefits [text block]	K) Employee benefits
Description of accounting policy for fair value measurement [text block]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Description of accounting policy for financial liabilities [text block]	G) Financial instruments
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Description of accounting policy for hedging [text block]
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for impairment of financial 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 non-current assets or disposal groups classified as held for sale [text block]
Description of accounting policy for investment in associates and joint ventures [text block]
Description of accounting policy for provisions [text block]	H) Provisions
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 transactions with related parties [text block]
Description of accounting policy for treasury shares [text block]